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TMI Blog1998 (4) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of a certificate from the Food Drug Control authorities to the effect that Bees Wax produced by them was of Indian Pharmacopoeia Standard. The Assistant Collector classified the product under Chapter 29, permitting benefit of Notification 234/86-C.E. and also dropped the demand for differential duty. The jurisdictional Collector then caused review application to be filed again this decision of the Assistant Collector, claiming, inter alia, that the product merited classification under Heading 1507 only. The Collector in his impugned order observed as under : However, on careful consideration, it is seen that Chapter Note 1(e) of Chapter 15 excludes `prepared waxes , medicaments etc. from the perview of this Chapter. The product und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be collected from them. In view of the above discussions, I do not see any reason to interfere with the impugned orders passed by the Asstt. Collectors which are correct in law and in fact, I therefore, reject the two applications filed by the department." 2. In this appeal from the Revenue, it has been claimed that Bees Wax, whether or not refined, is specifically mentioned in sub-heading 1507.00. It is, further, claimed that since Bees Wax is only a pharmaceutical aid, it cannot be termed as bulk drug. Referring to Interpretative Rule 3A, it is claimed in view of the specific nomenclature as Bees Wax therein, sub-heading 1507.00 stands attracted. 3. Ld. Advocate, Shri A.C. Jain had earlier raised the issue of the maintainabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctorate file, extracts of which were submitted by the ld. DR., commences from this point. The notes refer to this letter and also mention receipt of a copy of the order. The early notes show that the copy of the appeal order was not received in the Collectorate. A copy was then asked for from the A.C. s office. A Note dated 23-4-1991 shows that the copy of the Order-in-Appeal, sent by the A.C. was received and read. Even then another copy was called for from the office of the Collector (Appeals), which was despatched vide letter dated 22-7-1991. The order was once again analysed and decision to file an appeal was taken on 16-10-1991. 6. It was submitted by Shri A.C. Jain, that the appeal was clearly hit by limitation. It is his case that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erage of the phrase communicated is not spelt out in the Act. Section 37C speaks of service of an order. The Section reads as under : (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served, - (a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due, to the person for whom it is intended or his authorised agent, if any; (b) if the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority and goes out of its control it must be held as having been communicated no matter whether the intended person actually received it. State of Punjab v. Khemiram, AIR 1970 SC 214 at p. 219. (Punjab Civil Services (Punishment and Appeal) Rules, 1952, R. 3.26(d). 1. To give by way of information; to make known (S. 3, Indian Contract Act and Art. 22(5), Const.); 2. to speak; to convey information (S.177(f), Army Act)." 12. In the judgment in the case of Nand Lal Nichani reported in (1989) 10 ATC 113, the word communicate is defined as to impart, to reveal and to transmit. 13. Concise Oxford Dictionary also uses the synonyms such as, transmit, impart, convey. 14. The common meaning assigned to the word communicate is transmi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if all the authorities vested in him under the Act or under the Rules are to be exercised directly by him. 17. Therefore, in the situation on hand, it is to be accepted and held that the communication need not necessarily be made to the Collector himself but that it can be made to his office. 18. Now the Collector s office at Headquarters has a number of sections. There would be a section engaged in examination of Orders-in-Original passed by officers subordinate to the Collector and also Orders-in-Appeal passed by the Collector (Appeals). Where the order so issued the assessee may furnish the copies thereof to other sections also. In the present case, the impugned order of the Collector (Appeals) was communicated to the jurisdictional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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