https://www.taxtmi.com/caselaws?id=93449 An order directing provisional assessment under Rule 173C and requiring a bond under Rule 9B, made where the proper officer is satisfied that enquiry is necessary, is not an appealable order merely because it affects the assessee. The officer may modify the declared value to conform to Section 4 and call for supporting documents; if the assessee fails to furnish them, the statutory discretion remains administrative rather than adjudicatory. The phrase "any decision or order" in the appellate provision is to be read narrowly, so a provisional assessment direction does not fall within its scope. en-us Sat, 11 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 13:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93449 An order directing provisional assessment under Rule 173C and requiring a bond under Rule 9B, made where the proper officer is satisfied that enquiry is necessary, is not an appealable order merely because it affects the assessee. The officer may modify the declared value to conform to Section 4 and call for supporting documents; if the assessee fails to furnish them, the statutory discretion remains administrative rather than adjudicatory. The phrase "any decision or order" in the appellate provision is to be read narrowly, so a provisional assessment direction does not fall within its scope. Case-Laws Central Excise Sat, 11 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93449