9911796707
TMI Blog1982 (2) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... er has been signed by the Asst. Collector (Technical) for Collector and since M/s. Coats of India Ltd. required a decision of the Collector for approaching the Tribunal in appeal as aforesaid, they requested the Collector accordingly and the Collector has thereafter issued to them the letter No. V-14 (30) 15/81 dated 6-1-1983. In Para 5 of this letter dated 6-1-1983 the Collector has informed M/s. Coats of India Ltd. to approach the Tribunal in case they feel aggrieved by this decision. M/s. Coats of India Ltd. have tendered this letter in original and have requested the Tribunal to admit the same as fresh evidence. 2. The main cause of grievance is that the Collector had denied the appellants the benefit of Rule 56-A in regard to Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Officers would not have had the occasion to verify the receipt of the goods in the appellant s factory and the amount of duty thereon. They would not have also maintained the statutory records, which would show the amount of duty paid on the inputs or the raw materials. The appellants, therefore, have no case for condonation of the delay in making the application in terms of Notification No. 201/79-C.E., dated 4-6-1979 as amended by Notification No. 5/81 dated 21-1-1991. He has also pointed out that the Collector did not have unlimited discretion to condone the delay. One of the conditions for condoning the delay was the lack of knowledge of manufacturer of the Notification. This condition is not fulfilled as it is admitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-B with effect from 11-10-1982. The amendment of the Central Excises Salt Act inter alia includes the definition of adjudicating authority as inserted under Section 2(a) of the Central Excises and Salt Act, 1944. However, this definition is not very enlightening to determine as to what is actually implied by the definition of adjudicating authority . To gauge the actual meaning of the term adjudicating authority we have to therefore gauge the other provisions of the Act. 4. The only section which deals with adjudication is Section 33 of the Act. It is therefore plausible that the Legislature intended that only in respect of powers exercised by the Collector under Section 33 that the matter should be appealable to the Tribunal u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly in those cases where the Collector has issued an order acting as per the provisions of Section 33. In other cases, it would be open to the aggrieved parties to seek relief from the higher executive authority of the Collector, viz, the Central Board of Excise Customs. It is our experience that during the course of administering the provisions of Central Excises and Salt Act, 1944 and the Rules made thereunder, the Central Excise Officers are called upon to take various decisions. It is intended that these decisions should not be the subject matter of judicial review by the Appellate Tribunal through the provisions of Section 35B(1)(a). It appears that the Legislature therefore deliberately avoided giving jurisdiction to the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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