Provisional assessment bond requirements cannot survive final classification approval where no dispute remains over the approved list.

A direction to execute a B-13 bond for provisional assessment under Rule 9B of the Central Excise Rules, 1944 was held unsustainable where the classification list had already been finally approved by the Assistant Collector and the benefit of Notification No. 175/86 had been extended from 1-4-1992. The Tribunal noted that orders concerning provisional assessment are appealable, but found no basis to insist on a bond once the approved classification was not disputed by the Revenue. The appeal was accordingly allowed.

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Issues: Whether the Superintendent could direct execution of a B-13 bond for provisional assessment despite the classification list having been finally approved by the Assistant Collector.

Analysis: The Tribunal noted that orders relating to provisional assessment are appealable. Although the letter did not expressly invoke Rule 9B of the Central Excise Rules, 1944, the direction to execute a B-13 bond was for the purpose of provisional assessment under that rule. The classification list effective from 1-4-1992 had already been approved extending the benefit of Notification No. 175/86, and the Revenue did not dispute that approval. In these circumstances, there was no justification for insisting on the B-13 bond.

Conclusion: The direction to execute the B-13 bond was unsustainable and the appeal was allowed.

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