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TMI Blog1986 (10) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In all these cases the main issue involved is the same namely as to whether the Orissa Forest Corporation Ltd. is the manufacturer of excisable goods and consequently whether it is liable to comply with the Central Excise Laws and procedures and liable to duty and penalty in case of non-compliance. 3. It was, therefore, his request that all these cases could be heard together and a common order could be passed. Shri Mohanty agrees. 4. Shri Thakur submits that in the order-in-appeal against the Collector (Appeals) has remanded back the cases to the Superintendent for de novo adjudication. 5. In all these cases the Superintendent has imposed a penalty of a small amount of less than Rs. 1000/-. However, these cases are fit for admiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of logs into these products involves transformation, therefore, such conversion is to be treated as manufacture. It is, therefore, his prayer that the order of the Collector (Appeals) may be set aside and the order of the Superintendent may be restored. 10. Shri Mohanty submitted that the Collector (Appeals) was competent to remand the cases back to the Superintendent. Actually the issue as to who is the manufacturer has already been decided by the Collector (Appeals) in his order-in-appeal No. 97/OR/81 dated 26-6-1981 and apparently the intention of the Collector (Appeals) was to direct the Superintendent to take this order-in-appeal into account and pass a proper order keeping this order in view. 11. It was also his submission that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he words This will however, be subjected to the terms and conditions of the lease which requires further examination. Since the terms and conditions of the lease are not known ....... 16. It is, therefore, apparent that all the facts relevant to the cases were not before the Collector (Appeals) when he passed the order in question. 17. Regarding excisability of the products also the other authorities like Central Board of Excise Customs had also passed some orders which do not appear to have attracted the attention of the Collector (Appeals). Again the Government of India s Notification No. 75/83 dated 1-3-1983 had also not engaged attention of the Collector (Appeals). The order-in-appeal No. 87/OR/81 dated 26-6-1981 has also not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals), of course, could not have known and could not be expected to have known about other orders which the Superintendent might have passed. 24. Further, it was fully within Collector (Appeals) s competence to give appropriate direction to the Superintendent and to resort to a limited remand, if necessary. The subordinate administrative/executive authorities, if case of such remand, are required to hear in mind the observations of the higher judicial/appellate authorities and if a principle is laid down or a guideline incorporated in any particular order/orders of a higher judicial, tribunal or an appellate authority it was only reasonable to expect that the authorities below will follow them with due respect. Therefore, I do not find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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