9911796707
TMI Blog1999 (4) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities before Tribunal because it is reported to have been misplaced somewhere. However, the ld. DR has placed the adjudication order register for the period 1984-88. The entry in the register shows that the adjudication order No. 101/88 has been passed on 21-11-1988 by Shri Tarun Roy, Principal Collector. File No. given is V-(68) 15/72-CE/85 and party's name is Mr. Jackson Engineers Pvt. Ltd., C-267, Maya Puri Industrial Area-6, Delhi. Therefore, we can take the date for passing of adjudication order as 21-11-1988 because the register has been kept in normal course and there are serial numbered entries relating to various adjudicating officers. 2. It is admitted on record that the Board has passed the order under Section 35E on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the "ship makes harbour"; "the basic party makes a settlement". He therefore, submits that in this sense the order passed by the Board must reach the Collector within the period of one year in terms of sub-section (3) of Section 35E otherwise it cannot be said that the Member has made an order within one year of the date of decision of the order by the adjudicating authority. He has read before the Bench, paras 17 and 18 of the Supreme Court's judgment in the case of M.M. Rubber reported in 1991 (55) E.L.T. 289 (S.C.). 4. Opposing the contention, ld. JDR Shri M.P. Singh submits that the word `make' is in the sense of passing the order. This meaning becomes clear from para 12 of the Supreme Court order relied upon by the Advocate. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we proceed to hear the appeal of the Revenue. 6. Briefly stated the facts of this case are as follows: There is a partnership firm styled as Jacksons and Co. It was established in 1951. In 1982 another unit a Pvt. Ltd. Company styled as Jackson Engineering and Pvt. Ltd. was established. All the three brothers and two sons in Jackson and Co. are partners and also the Directors in the Pvt. Ltd. Co. In addition there is one more Director in the Pvt. Ltd. Co. by the name of Shri Kashmiri Lal who is brother-in-law of the said partners. 7. In the course of transit of generating sets in knocked down condition despatched by the Pvt. Ltd. Co., these were detained by the Central Excise officers. They found that the invoice described the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled to the benefit of Notification No. 179/77, dated 18-6-1976. It has also been alleged by the Revenue that the partnership firm and the Pvt. Ltd. Co. are one and the same unit and that the workers of both the units are same. Consequently, the benefit of 179/77-C.E. would also not be available to Pvt. Ltd. Co. for deciding the dutiability of the generating set. 9. On adjudication the Principal Collector of Central Excise has held in favour of the respondents herein holding that no power was being used in manufacture of generating sets inasmuch as mounting was being done without the aid of power. He has also relied upon the Boards instructions issued from file No. 12/18/84-CX. I, dated 19-11-1985 which holds that when power is used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the base frame has been admittedly manufactured with the aid of power, therefore, taking all the process as integrated process it can be held that power has been used in manufacture of DG sets. 11. As against this ld. Advocate Shri Naveen Mullick draws attention to the finding of the adjudicating which we have already set out above. He has also drawn attention to the instructions of the Board dated 19-12-1985 on which reliance has been placed by the adjudicating authority. He submits that it is well settled preposition of law that Revenue cannot argue against the Board's direction. At the time of adjudication this instruction was on record and proper cognizance has been taken by the adjudicating authority. In the light of these instru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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