1989 (11) TMI 173 - AT - Central Excise

Issues Involved:
1. Extinguishment of powers under Section 82(1) and 82(3) of the Gold Control Act.
2. Maintainability of appeal filed under Section 82(4) of the Gold Control Act.
3. Obligation to file cross-objection under Section 81(5) of the Gold Control Act.
4. Power of the Collector to file cross-objection without an order under Section 82(1).
5. Finality of the Tribunal's acceptance of the plea regarding cross-objection.

Detailed Analysis:

1. Extinguishment of Powers under Section 82(1) and 82(3):
The Tribunal was tasked with determining whether the powers under Section 82(1) and 82(3) of the Gold Control Act are extinguished if an appeal is filed before a decision is taken under these sections. The Tribunal did not specifically address this issue in its final judgment, focusing instead on procedural aspects and the finality of previous orders.

2. Maintainability of Appeal under Section 82(4):
The Tribunal examined whether the appeal filed by the Collector under Section 82(4) was maintainable. The Tribunal noted that the Collector had not filed cross-objections during the initial appeal process, which culminated in the Tribunal's order dated 27-6-1988. The Tribunal held that the matter had become final and could not be reopened through the exercise of powers under Section 82. Consequently, the application/appeal filed by the department was rejected as non-maintainable.

3. Obligation to File Cross-Objection under Section 81(5):
The Tribunal considered whether filing cross-objections under Section 81(5) is obligatory. The Tribunal found that the Collector had the opportunity to file cross-objections but failed to do so. This failure meant that the order of release of gold and the finding of non-liability to confiscation had become final and could not be challenged later.

4. Power of the Collector to File Cross-Objection without an Order under Section 82(1):
The Tribunal addressed whether the Collector had the power to file a cross-objection against the orders of the Collector (Adjudication) without an order under Section 82(1). The Tribunal concluded that the Collector's failure to file cross-objections during the appeal process rendered any subsequent attempt to challenge the order non-maintainable.

5. Finality of Tribunal's Acceptance of Plea Regarding Cross-Objection:
The Tribunal examined whether it was correct in accepting the plea that the findings in favor of the party had become final due to the absence of cross-objections. The Tribunal upheld its previous decision, reiterating that the Collector's failure to file cross-objections meant that the findings had indeed become final. The Tribunal found substantial force in the plea of the learned advocate for the respondents and rejected the department's appeal.

Conclusion:
The Tribunal's detailed analysis concluded that the Collector's failure to file cross-objections during the initial appeal process rendered any subsequent attempts to challenge the order non-maintainable. The Tribunal upheld its previous decision, emphasizing the finality of the findings in favor of the party due to the absence of cross-objections. All five questions of law raised by the applicant were referred to the High Court of Delhi for further consideration.

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