2000 (12) TMI 387 - AT - Central Excise

Summary

Issues:
1. Authorization for filing appeal under Sec. 35B of the Central Excise Act.
2. Effective date of revised price in relation to duty charges.

Issue 1: Authorization for filing appeal under Sec. 35B of the Central Excise Act:

The appeal was filed by the Revenue against the Order-in-Appeal dated 28-6-1993 of the Collector (Appeals). The preliminary objection raised was regarding the authorization by the jurisdictional Collector for filing the appeal. The contention was that the words "not legal or proper" were not included in the text of the authorization, which is required under Sec. 35B(2) of the Act. The ld. counsel relied on various decisions, including the Supreme Court case of Collector of Central Excise, Vadodara v. Rohit Pulp Paper Mills. On the other hand, the ld. DR argued that the mere authorization by the Collector was sufficient for sub-section (2) of Sec. 35B, citing the Tribunal's decision in Commissioner of Central Excise v. NELCO Ltd. and the Supreme Court case of Collector of Cen. Excise v. Berger Paints India Ltd. The Tribunal noted the conflicting views and precedents, ultimately holding that the authorization by the Collector, even without the specific words, was deemed sufficient. The appeal was filed in 1993, and the objection raised by the respondents at that stage was considered belated, leading to the rejection of the preliminary objection.

Issue 2: Effective date of revised price in relation to duty charges:

The core issue revolved around whether the revised price submitted by the assessees in their price list would take effect from the date of filing or approval by the Departmental officers. The assessees filed a price list on 1-11-1991 with a downward revision, which was approved by the Asstt. Collector on 9-3-1992. The department sought to charge duty based on the pre-revised price until the approval date, while the assessees argued that the revised price should be effective from the filing date. The Asstt. Collector sided with the department, but the Collector (Appeals) reversed this decision, relying on legal precedents such as the Apex Court decision in Samrat International v. Collector of Central Excise and the Tribunal's decision in IDPL v Collector of Central Excise, along with a Board circular. The Tribunal upheld the Collector (Appeals) decision, stating that the assessees were entitled to clear goods at the revised price from the date of filing the price list. Consequently, the Revenue's appeal was deemed meritless and rejected.

This detailed analysis covers the two main issues addressed in the legal judgment, providing a comprehensive overview of the arguments, legal precedents, and final decisions made by the Tribunal.