1989 (2) TMI 276 - AT - Central Excise

Summary

Issues:
1. Interpretation of the powers of the Collector (Appeals) under Section 80A(3) of the Gold (Control) Act.
2. Jurisdiction of the lower appellate authority in remanding issues for reconsideration.
3. Correctness of the order of the original authority in exonerating the appellant.
4. Competence of the lower appellate authority to deal with non-appealed issues.
5. Application of Section 82(2) of the Act for review or revisional powers.
6. Legality of the remand order in the context of the specific case.

Analysis:
The judgment involves a Reference Application filed by the Collector of Central Excise, Madras against the Tribunal's order dated 18-11-1987. The key issues raised in the Reference Application include the correctness of the order of the Collector (Appeals) in remanding issues under Section 27(1) of the Gold Control Act, jurisdiction of the lower appellate authority in dealing with non-appealed issues, and the interpretation of the powers of the Collector (Appeals) under Section 80A(3) of the Act.

The primary issue discussed in the judgment revolves around the powers of the Collector (Appeals) under Section 80A(3) of the Gold (Control) Act. The Departmental Representative argued that the lower appellate authority's remand order was within the scope of Section 80A(3) as it empowers the Collector (Appeals) to pass orders as deemed fit, including remanding issues for reconsideration. The Tribunal's finding that the remand was not correct was challenged, highlighting a question of law for reference.

The judgment also delves into the jurisdiction of the lower appellate authority in addressing non-appealed issues. It is noted that the appellant, having been exonerated of certain charges, did not appeal against those specific issues. The Tribunal emphasized that the lower appellate authority cannot resurrect issues not appealed against and remand them for fresh adjudication, especially when the appellant did not question the original authority's findings on those charges.

Furthermore, the judgment discusses the application of Section 82(2) of the Act for review or revisional powers. It is highlighted that the Collector of Central Excise could have exercised review powers to challenge the original authority's findings on certain charges not appealed against. The failure to do so led to the conclusion that those issues were no longer pending before the lower appellate authority for consideration.

In conclusion, the judgment rejects the Reference Application, stating that the decision of the Tribunal did not give rise to any question of law. It emphasizes that the powers conferred on the Collector of Central Excise under Section 82(2) should not be encroached upon by interpreting Section 80A(3) in a manner that goes beyond its scope. The legality of the remand order in the specific context of the case was deemed unsustainable, leading to the dismissal of the application.