9911796707
TMI Blog1987 (8) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... covered bodies, some are partly covered, only with sides running round the platform, and some entirely open with only the platform over the chassis. All the three types can take and contain loads securely. The Collector (Appeals) relied on the definition in the Bombay Motor Vehicles Rules, 1959 which provided : Body and loading platform : Every goods vehicle including a trailer shall be equipped with a strong platform or body so constructed as to be capable of carrying the load for which it is used without danger to other road users and such that the load can be securely packed within or fastened to the body or platform. 2. Careful reading of this would give one the meaning that a platform is a body, because both are required to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the word body since the word is not defined in central excise. It will be seen from the rule that there are two structures provided for by the rules, a platform and a body. If a platform was a body, there was no need, said the counsel, to mention the body, since platform would have been enough. 7. He supported the cross-appeal saying that the Collector was wrong to speak about six months from the date of the show cause notice. In accordance with Section 11-A of the Central Excises and Salt Act, account will have to be taken of the date of submission of the RT-12 that would be the relevant date. 8. The department is correct that a body is different from a platform and the understanding in knowledgeable circles is also thus. The Motor Ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statute and such power has not been conferred on the Assistant Collector. It is quite correct that nobody can review his own orders and the Assistant Collector does not have that power; but this is not going to change the position in respect of the demand issued by the Superintendent and confirmed by the Assistant Collector s order, dated 20th November, 1982. The demand always works backwards from the day it is issued - there is no point in issuing a demand for the future and nobody that I know has ever done it. Section 11-A under which the demand was issued prescribes such a course of action and I cannot accept any suggestion that for the purported reason that the Assistant Collector cannot review his own order, he cannot recover duty sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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