TMI Blog1991 (3) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the same provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, 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 some investigation is required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 above terms. EDITOR S COMMEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Rules, the aggrieved party can file an appeal. On the face of the aforesaid Gujarat High Court decision and the statutory provisions of Section 35 of the Central Excises and Salt Act, the finding of the West Regional Bench that no appeal is maintainable against an order of provisional assessment passed under Rule 9B, needs reconsideration particularly when the West Regional Bench itself has h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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