9911796707
TMI Blog2003 (3) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded in the final order in the assessee s own case and the direction was that the Central Board had issued a Circular F. No. 32/8/94-CX, dated 14-7-94 with regard to the classification of the products in question under sub-heading 8537.00. The matter had been heard in the appeal of Quadromatic Engg. Pvt. Ltd. Ors. v. CCE, Pune by the Tribunal and disposed of vide Final Order Nos. E/945 to 947/98-B1, dated 17-7-98. The matter had reached the Apex Court and when the matter was still pending before the Apex Court, the Central Board of Excise after due consideration passed the above noted circular under Section 37B of the CE Act to give effect to the changed classification under sub-heading 8537.00 and as a consequence the demands which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the confirmation of the demand of my predecessor in all the three show cause notices was very much in conformity with law. Therefore I am inclined to confirm the demand for differential duty raised in the three show cause notices amounting to Rs. 66,10,526/- (Rupees sixty six lakhs, ten thousand, five hundred and twenty-six only). (The arithmetical error crept into my predecessor s order mentioning the amount as Rs. 65,90,526/- has also been since corrected). Accordingly, I pass the following order: This view was confirmed by Commissioner (Appeals) in the impugned order and hence this appeal. 2. The appellant s stay application was allowed unconditionally and the matter was directed to be listed for out of turn hearing. SDR has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in recording that the department s case had not been properly put forth before the Tribunal and the Tribunal had not passed a proper order. She submits that there is a clear non-application of mind and the decision taken by the authorities below not to give effect to the Tribunal s order is not legal and proper. She submits that there is a clear violation of the Apex Court ruling rendered in the case of Kamlakshi Finance Corporation as reported in 1991 (55) E.L.T. 433. She submits that the revenue could have moved an application for rectification of mistake or could have filed appeal before the Apex Court against the remand order. The Final Order Nos. 132 to 134/2001, dated 10-1-2001 had become conclusive. Therefore the authorities wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Central Boards of Revenue Act, 1963 (54 of 1963) may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods, issue such orders, instructions and directions to the Central Excise officers as it may deem fit and such officers and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the said Board : Provided that no such orders, instructions or directions shall be issued - (a) so as to require any Central Excise Officer to make a particular assessment or to dispose of a particular case in a particular manner, or (b) so as to interfere w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal against the Tribunal s order and could have also sought clarification from the Bench by filing an application for rectification of mistake. The same has not been done, therefore the Final Order Nos. 132 to 134/2001, dated 10-1-2001 has attained finality. The comments made by the Joint Commissioner in order-in-original that the department s case was not properly put forth and the Tribunal as such did not pass a proper order is highly objectionable. The Joint Commissioner ought not to have passed such a comment and the Commissioner (Appeals) ought not to have accepted such findings. The very fact that the Board issues a circular is to clarify all disputes and to give effect to bring uniformity in the classification of excisable goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
