https://www.taxtmi.com/caselaws?id=84340 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. en-us Thu, 21 Mar 1991 00:00:00 +0530 Thu, 21 Jul 2011 12:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84340 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. Case-Laws Central Excise Thu, 21 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84340