9911796707
TMI Blog1985 (9) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ly ; whereas appellant No. 2 is shown to be a mill at Bhiwani under the name and style M/s. Haryana Steel Re-Rolling Mills . The appeals being against a common order, and the appellants having been represented by common Counsel - Shri J. Banerjee, Advocate and Shri J. S. Agarwal, Consultant ; all the three appeals were taken up together for hearing; the Department having been represented by Shri V. Laxmikumaran. Though the Bench had reservations to the locus standi of the Associations to file appeals to the Tribunal but when this was put to the learned Counsel of the appellants, it was stated that since the Collector (Appeals) had decided the matter, and appeals against his order being maintainable to the Tribunal, there could be no bar in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the liability to pay excise duty rests on a manufacturer of excisable goods . Consequently, it is the individual manufacturer who is required to observe the rules and procedure of Excise Law, and subject himself to its dictates. Therefore, it is that manufacturer who can be called upon to operate under a Central Excise Licence, file classification or price lists, and subject to the orders passed by the Excise authorities, competent to do so under the Act or the Rules, and to pay duty accordingly. Correspondingly, any direction to comply with the requirements of the Act and Rules has to be addressed to the individual manufacturers. 4 In face of the basic position as laid out above, the first and foremost question that arises for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is letter furnished any cause of action for filing an appeal, or could be treated as an appealable order, and whether or not the appeal filed before him by the Association was premature. 6. We have addressed ourselves to all these basic questions, after entertaining the appeals filed before us under Section 35B of the Act, and find that there were no proper proceedings by way of revision of classification, or demand of duty, addressed to the individual manufacturers. We, therefore, are of the view that so far as the appeal of these two Associations are concerned, they having had on face of it no locus standi to go in appeal to the Collector (Appeals) under the provisions of the Act, and further, the letter dated 11-6-1984 seemingly not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainless Steel Re-Rollers Association , which description was repeated in the Statement of Facts where the appellants were described as Association of Re-Rollers of Stainless Steel Patties at Delhi . There is no indication at the end as to who had signed or verified the appeal on behalf of the said appellants. Even the cause of action for this appeal, which has been annexed as A (page 15), bearing date 19-6-1984, is not shown to be addressed to the mill, who is purported to have filed this appeal. We, therefore, find that there is no proper application of mind by the Collector (Appeals) even in this case; apart from the fact, that all other observations in regard to the merits of this letter issued by the Superintendent, as made by us in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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