https://www.taxtmi.com/caselaws?id=84828 A provisional assessment under Rule 9B of the Central Excise Rules, 1944 is appealable under Section 35 because it remains an assessment order passed by a lower-ranking officer. It is only an interim arrangement based on prima facie material, so a pre-decisional show cause notice is not mandatory before making the provisional assessment. However, the order must disclose the specific reasons for resorting to provisional assessment, particularly when initiated on the officer's own motion; failure to do so makes the order defective. Natural justice requires notice before finalisation, not necessarily before provisional assessment. en-us Mon, 07 Aug 1995 00:00:00 +0530 Mon, 25 Jul 2011 18:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84828 A provisional assessment under Rule 9B of the Central Excise Rules, 1944 is appealable under Section 35 because it remains an assessment order passed by a lower-ranking officer. It is only an interim arrangement based on prima facie material, so a pre-decisional show cause notice is not mandatory before making the provisional assessment. However, the order must disclose the specific reasons for resorting to provisional assessment, particularly when initiated on the officer's own motion; failure to do so makes the order defective. Natural justice requires notice before finalisation, not necessarily before provisional assessment. Case-Laws Central Excise Mon, 07 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84828