9911796707
TMI Blog1986 (10) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ual backdrops : During the course of periodical inspection of the accounts of the respondent firm it was observed that the respondent received back rolling bearing from different customers as defective goods for re-conditioning or repair, accounted for the same in their repair register maintained in form V but in lieu of these rolling bearings they had sent fresh rolling bearings from their stock which were cleared without accountal in their statutory records and without payment of duty and which they manufactured out of the unaccounted for raw material. In the final analysis of the inspection it was found that the respondent had cleared from 11-12-1972 to 19-9-1977 rolling bearings valued at Rs. 38,656.26 paisa without payment of duty to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has a right to file the appeal. As regards the contention of the Learned Consultant for the respondent that the Tribunal should refuse to hear the appeal under proviso to sub-section (1) of Section 35B, ibid, I am of the opinion that it would not be proper exercise of the discretion to refuse to hear the appeal at this stage more particularly keeping in view the fact that the appeal has already been listed for hearing and the questions of the applicability of an erstwhile Rule 9(2) of the Central Excise Rules, 1944 is also involved. As regards the other preliminary objection that the Collector of Central Excise has no right to file the appeal Shri Chopra, Learned Consultant for the respondent submitted that the Collector is not an aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act conferred revisional power on the Board, on the Collector and also on the Central Government. After the appointed day the Act did not provide for any revision by any authority. In other words, the revisional power of the Board, the Collector and Central Government has been altogether done away with. But then the Parliament did make adequate provisions to safeguard the interests of revenue. Under sub-section (2) of Section 35B, the Collector of Central Excise has been empowered to direct an officer to prefer an appeal on his behalf to the Appellate Tribunal, if he is of the opinion that the order passed by the Appellate Collector of Central Excise under Section 35, as it stood before the appointed day or the Collector (Appeals) unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extended period of limitation under the new Rule 10 would also not be applicable since the appellants were discharging all the obligations under the Central Excise Acts/Rules including submissions of D-3 intimations. Monthly RT-12 Returns along with Gate Passes etc., and the case of short-levy was based only on the scrutiny of their records. This view of the Learned Appellate Authority is fully covered by the decision of Larger Bench of this Tribunal which was rendered in the case of Atma Steels Private Limited v. Collector of Central Excise, 1984 (17) E.L.T. 331 (Tribunal). In that case it was held that "recourse can be had to the provisions as prevailing at the time of initiation of proceedings, and the period available would be the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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