1989 (3) TMI 207 - AT - Central Excise

Summary

Issues:
1. Maintainability of appeals filed by M/s. Wirex Metal Works against the assessment on the Bill of Entry due to absence of an order by the Collector as an adjudicating authority.

The judgment by the Appellate Tribunal CEGAT, New Delhi addressed the issue of the maintainability of appeals filed by M/s. Wirex Metal Works against the assessment on the Bill of Entry. The Departmental Representative raised a preliminary objection stating that the appeals were not maintainable as there was no order by the Collector as an adjudicating authority. The appellant claimed that the Collector had indeed passed an order, but they had not received a copy of it. The Tribunal examined Section 129-A of the Customs Act, 1962, which allows appeals against orders passed by the Collector of Customs as an adjudicating authority. The Tribunal noted that the assessment order on the Bill of Entry was executed by the Appraiser and countersigned by the Assistant Collector, without any indication that it was pursuant to an order by the Collector of Customs. Citing precedent cases, the Tribunal emphasized that appeals can only be entertained when the order is issued by the Collector of Customs. As the appeals in question lacked such an order, they were deemed not maintainable.

The Tribunal referred to a judgment in the case of Mahindra & Mahindra Ltd. v. Collector of Central Excise, highlighting that appeals can only be filed when an order or decision is made by the Collector of Customs. In another case cited by the Departmental Representative, the Tribunal reiterated that mere communication between the Collector and Assistant Collector does not constitute an adjudication order. Quoting the judgments of the Madras High Court and the Supreme Court, the Tribunal concluded that the absence of a decision or order by the Collector of Customs rendered the appeals non-maintainable. Therefore, the appeals were dismissed, and the appellant was advised to file a new appeal upon receiving a proper adjudication order.

In light of the precedents and the analysis provided, the Tribunal held that the appeals by M/s. Wirex Metal Works were not maintainable due to the absence of an order by the Collector of Customs as an adjudicating authority. The Tribunal emphasized the necessity of a valid order from the Collector for appeals to be considered. Consequently, the appeals were dismissed, granting the appellant the option to file a new appeal once an adjudication order was received.