9911796707
TMI Blog1995 (8) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... to whether appeals are sustainable in respect of provisional assessment orders passed by the Assistant Collector. The appellants filed classification lists claiming benefit of Notification No. 1/93, dated 28-2-1993. The classification lists were approved provisionally with the direction to comply with the procedure prescribed under Rule 9B of the Central Excise Rules, 1944. Against that order, the appellants went in appeal before the Collector (Appeals). The Collector (Appeals) held that there is no legal basis for the appellants grievances at this stage, when the classification lists continue to be under provisional assessment and even the benefit, as claimed in the classification lists, has been allowed by the Assistant Collector provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who has held that such an appeal is not maintainable at this stage. He refers to the prima facie order passed by the Special Bench `A in the case of Indian Aluminium Cables Ltd. v. Collector 1989 (41) E.L.T. 688A, (a three member decision) wherein it has been held that provisional assessment order is also an order which is appealable and hence the Collector (Appeals) is not correct in holding that the appeals are not maintainable. 4. After hearing both the sides, we find that Rule 9B of the Central Excise Rules, empowers the proper officer to resort to provisional assessment - (a) where the proper officer is satisfied that the assessee is unable to produce any document or furnish any information necessary for assessment of duty; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epting the rates of duty as claimed in the classification lists. Hence no grievance can be held against the Assistant Collector that it is causing prejudice to them monetarily. However, when the appellants are kept in the darkness without letting them know of the precise reasons, they can definitely feel aggrieved because of the uncertainty caused by provisional assessment for reasons not known to them. Hence they can come up in appeal before the Collector (Appeals) against the said order. 6. We may not be able to subscribe to the view of the learned advocate that every order of provisional assessment should be preceded by a Show Cause Notice and it could be equated with an adjudication order and challenged on merits. Because, provisional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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