1984 (7) TMI 370 - AT - Central Excise

Summary

Issues:
1. Appeal against an order passed on an application under Section 35F of the Central Excises and Salt Act, 1944.
2. Jurisdiction of the Appellate Tribunal under Sections 35A and 35B of the Act.

Analysis:

Issue 1: Appeal against an order passed on an application under Section 35F of the Act
The appeal was filed against a letter from the Superintendent rejecting a stay application under Section 35F. The appellants argued that this letter constituted an appealable order as they had not received any other communication. They contended that the Tribunal had incidental powers to grant relief and cited precedents to support their stance. However, the respondent contended that Section 35A of the Act only allows appeals against final orders, and there is no provision for appeals on orders related to Section 35F applications. The Tribunal held that the Act does not provide for appeals against orders on Section 35F applications before the Collector (Appeals). The provisions of Sections 35A and 35B indicate the legislative intent to restrict appeals to final orders under Section 35A, excluding orders related to Section 35F applications. The Tribunal emphasized that the Act does not allow for appeals against such interim or interlocutory orders.

Issue 2: Jurisdiction of the Appellate Tribunal under Sections 35A and 35B of the Act
The Tribunal analyzed Section 35A, which outlines the procedure in appeals, emphasizing the final disposal of appeals. It further examined Section 35B, which specifies the orders appealable to the Appellate Tribunal, limiting appeals to orders passed under Section 35A. The Tribunal concluded that the Act's provisions do not encompass orders related to Section 35F applications. It distinguished a Calcutta High Court judgment and Supreme Court precedents cited by the appellants, noting the restrictive nature of Section 35B(1)(b) and the legislative intent to confine appeals to final orders under Section 35A. The Tribunal expressed reservations about the lack of proper communication and hearing by the Collector (Appeals) but dismissed the appeal, emphasizing the non-maintainability based on the legislative framework's clear intent.

In summary, the Tribunal held that appeals against orders on Section 35F applications are not maintainable under the Act, as the legislative provisions restrict appeals to final orders under Section 35A. The Tribunal emphasized the limited scope of appealable orders under Section 35B and the absence of provisions allowing appeals against orders related to Section 35F applications.