9911796707
TMI Blog1995 (5) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... er which was to be exported by M/s. Hindustan Lever of which the appellant is a sister concern. The consignment was sent to Bombay in March and April, 1984 but could not be exported as the export order was cancelled. The goods therefore, were taken to Hindustan Lever's factory at Bombay for being remade into other detergent powders suitable for sale in India. M/s. Hindustan Lever had taken the permission from appropriate authority under Rule 57 of the Central Excise Rules. M/s. Hindustan Lever filed in September, 1984 a claim before the Asstt. Collector of Central Excise, Bombay for refund of duty paid on the goods which were manufactured and cleared by the appellant firm at Rajpura. The Asstt. Collector by his communication dated 18th Dece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to accept the argument that inherent powers to condone the delay must be read into the section. The statute has to be construed simply as it reads. The question of existence of inherent powers would come into consideration when for instance the law in the statute such powers require to be exercised. Thus, for example, it has been held by the Supreme Court in the case of CIT v. Kunhi Mohammad that the Income Tax Appellate Tribunal has inherent powers to waive the pre-deposit of inocme tax demanded even in the absence of specific provisions in the Income Tax Act. The reasoning behind this was that right of appeal granted in the Act would be ceased to be ineffective if it were cut down by insistence upon the pre-deposit. One cannot however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollow that the claim by the Hindustan Lever should have been by the appellant. I am not able to accept this argument. Rule 173M does provide the goods for reprocessing in some other factory and provides that "the assessee" shall give information about re-entry of the consignment to the proper officer. "The assessee" is defined under Rule 2 as any person who is liable to any duty, and includes a manufacturer of excisable goods. I would therefore, hold that the term `the assessee' occurring in the Rule 173M would in the present circumstances mean that manufacturer who reprocessed the goods. It is he who has to take permission from the jurisdictional authority who may verify the entry of goods and identify this. Therefore, the act of M/s. Hind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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