1991 (3) TMI 292

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.... is directed against the Order-in-Appeal No. SKM-1945/89 BI dated 20-9-1989 passed by the Collector of Central Excise (Appeals), Bombay, rejecting the appellants' appeal against the provisional assessment made by the Assistant Collector holding that since no final order is passed, no appeal is entertainable. 2. The A.C. while approving the classification list thought it necessary to assess t....

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..... 4. Shri C.P. Arya, the Ld. SDR, on the other hand, submitted that there was a doubt existing in the mind of the A.C. as to the applicability of the notification and therefore, he has rightly ordered the provisional assessment. 5. Rule 9B of the Central Excise Rules provides for provisional assessment, when the officer feels that the final assessment is likely to take some time and so....

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....ought to have complied with the requirements as given under the Board's direction. It is also observed that the finalisation of the classification has not yet been done. The Assistant Collector is directed to take up the matter urgently and finalise the same at an early date, preferably within a period of two months from the date of communication of this order. 6. Appeal is disposed of in the abo....