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TMI Blog1989 (3) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) had not entertained the appeal filed by the appellants on the ground that the price lists were yet to be finally approved and the assessments were provisional and as such the appeal was infructuous and had dismissed the same. 3. Being aggrieved from the aforesaid order, the appellants have come in appeal before the Tribunal. 4. Shri V. Sridharan, the learned Advocate, has appeared on behalf of the appellants and Shri A.S.R. Nair, the learned Senior Departmental Representative on behalf of the respondent. At the outset of the hearing, the Bench had pointed out to Shri V. Sridharan, the learned Advocate, that for hearing the stay application, he has to satisfy that the appeal is maintainable and to this Shri Sridharan, the learned Advocate stated that the appeal is maintainable. He has referred to Section 35 of the Central Excises and Salt Act, 1944 and states that the appeal is maintainable in respect of any decision or order passed by the Central Excise Officer lower in rank than a Collector of Central Excise. The matter before the Tribunal is a decision/order passed by the Assistant Collector and rejected by the Collector of Central Excise (Appeals). In support of his ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted day; (d) an order passed by the Board or the Collector of Central Excise, eitherbefore or after the appointed day, under Section 35A, as it stood immediately before that day: Provided that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where - (i) in any disputed ease, other than a case where the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or (ii) the amount of fine or penalty determined by such order, does not exceed ten thousand rupees. (2) The Collector of Central Excise may, if he is of opinion that an order passed by the Appellate Collector of Central Excise under Section 35, as it stood immediately before the appointed day, or the Collector (Appeals) under Section 35A, is not legal or proper, direct a Central Excise Officer authorised by him in this behalf (hereafter in this Chapter referred to as the authorised officer) to appeal on his behalf to the Appellate Tribunal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat assessment includes provisional assessment under Rule 9B of the Central Excise Rules, 1944. Rule 9B relates to making of provisional assessment to duty. In the present matter, it is not disputed by both the sides that the asessment made was provisional. The West Regional Bench of the Tribunal bad to deal with the issue as to the decision or order in the case of Mahindra Mahindra Limited v. Collector of Central Excise, Bombay-1 reported in 1983 ECR 1865. Para No. 12 from the said judgment is reproduced beleow :- 12. Maxwell who is considered to be an authority on interpretation of Statute. On the Interpretation of Statutes, 12th Edition in his book has written I am quite aware, that dictionaries are not taken as authoritative exponents of the meanings of the words used in Acts of Parliament, but it is a well-known rule of courts of law that words should be taken to be used in their ordinary sense, and we are, therefore, sent for instruction to these books . He has also written that the meaning of a section may be determined, not so much by reference to other individual provisions of the statute, as by the scheme of the Act regarded in general. He has further opined that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an insolvent. See Section 7 of the Provincial Insolvency Act, 1920 and Sec. 10 of the Presidency-Town Insolvency Act, 1909. The Collector may adjudicate proper duty payable on an instrument on application by any party See Sees. 31 32. Indian Stamp Act, 1899. V. Law Lexicon Legal Maxims, 2nd edition by Venkataramaiya. Adjudication : The judgment or decision of a court. The term is principally used in bankruptcy proceedings, the adjudication being the order which declares the debtor to the bankrupt (q.v.) Jowitt s Law Dictionary. 1959 Ed., Vol. I, p. 57. VI. T.P. Mukherjee s Law Lexicon - Vol. 1, 1982. Adjudication : giving or pronouncing a judgment or decree. In bankruptcy law, adjudication is the act of the Court declaring a person to be bankrupt. In Scots Law it signifies the diligence by which land is attached in security and payment of debt, or by which a feudal title is made up in a person holding an obligation to convey without a procuratory of resignation or precept sasine. There are thus (1) the adjudication for debt; (2) the adjudication in security; and (3) adjudication in implement (Bell s Diet.) A decision of the Hon ble Supreme Court has given the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Coats (India) Ltd. v. Collector of Central Excise, Bombay-11 in appeal No. ED (Bom.) A. No. 28 of 1982, this Court had held that the order was not an adjudicating order and was not appealable under Section 35B(1) (a) and I had agreed to that, because, the dictionary meaning was not cited by the learned Counsel for the appellant and while passing the judgment the word adjudicating was taken in a very narrow and not in a popular sense. Now, I change my view and hold that the order passed by the Collector of Central Excise in the instant case was passed as an adjudicating authority and he had fully applied his mind while arriving at a decision, I am of the view that definition of adjudication given by John B. Saunders Law Dictionary 8lh edition Ls correct, which has been cited above." 7. In view of the above discussion, we hold that the learned Collector of Central Excise (Appeals) was not correct in holding that the appeal was not maintainable. We are of the view that the appeal was maintainable. 8. Now coming to the applicant s prayer for grant of stay, we would like to observe that there is no quantification of demand. Shri V. Sridharan, the learned Advocate during the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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