Provisional assessment orders are interim in nature and no appeal lies against them under excise procedure.

Rule 9B permits provisional assessment where final assessment will take time and further inquiry is needed. Because a provisional assessment order is only interim in character, no appeal lies against it and the appeal was not maintainable. The Tribunal also noted that the assessing authority should record reasons for resorting to provisional assessment and should complete finalisation expeditiously.

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Issues: Whether an appeal lies against an order directing provisional assessment under Rule 9B of the Central Excise Rules.

Analysis: Rule 9B contemplates provisional assessment where final assessment is likely to take time and further investigation is required. The order of provisional assessment is interim in character. On that reasoning, the Tribunal held that no appeal would lie against such an interim order and that the appeal was not maintainable. It also observed that the assessing authority should have expressed reasons for resorting to provisional assessment and should complete finalisation expeditiously.

Conclusion: The appeal against the provisional assessment order was held not maintainable and was rejected.

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