Provisional assessment continues until formal finalisation; omission in RT 12 return does not end its status.

A provisional assessment under Rule 9B of the Central Excise Rules, 1944 continued until formally finalised by the proper officer, even after introduction of the self-assessment scheme. The assessee's failure to note the provisional status in the RT 12 return was treated as a procedural lapse during the transition and did not terminate the provisional assessment. As no final assessment order had been passed, the order-in-original could not be sustained on the footing that the assessment had become final merely by omission in the return. The matter was remanded for fresh consideration after hearing the assessee.

---

---

Issues: Whether the provisional assessment ordered under Rule 9B of the Central Excise Rules, 1944 continued despite the assessee's failure to mention that status in the RT 12 memorandum after introduction of the self-assessment scheme, and whether the order-in-original could be sustained on that basis.

Analysis: The assessment had been validly ordered provisionally pending test results in relation to the notified goods. The introduction of self-assessment only shifted the immediate preparation of the monthly return from the department to the assessee, but did not alter the legal position under Rule 9B that provisional assessment continues until the proper officer passes the final assessment order. No such final order had been passed. The omission to record the provisional nature of the assessment in the RT 12 return was treated as a procedural lapse in a transitional period and was not regarded as sufficient to bring the provisional assessment to an end.

Conclusion: The assessment did not become final merely because the provisional assessment endorsement was not made in the RT 12 returns, and the assessee succeeded on this issue.

Final Conclusion: The order-in-original was set aside and the matter was remanded to the original adjudicating authority for fresh consideration after hearing the assessee.

Ratio Decidendi: A provisional assessment under Rule 9B of the Central Excise Rules, 1944 continues until it is formally finalized by the proper officer, and a procedural omission in a self-assessment return does not by itself terminate that provisional status.

---