9911796707
TMI Blog2010 (9) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... -A of the Central Excise Act (the Act) was issued to the petitioner for charging excise duty on the same. The petitioner filed its reply, which was decided against the petitioner. An appeal was filed. It was allowed by the Commissioner (Appeals) on 31.05.2004. The department filed an appeal before Customs Excise & Service Tax Appellate Tribunal,New Delhi(the Tribunal). The petitioner also filed his cross objection in support of the order of the Commissioner (Appeals). 4. The appeal of the department was dismissed by the order dated 01.02.2005 upholding the order of the Commissioner (Appeals) and the objection was disposed of accordingly. 5. The Tribunal upheld the view of the Commissioner (Appeals) holding that the goods manufactured by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was clarified that it would be open to the respondents to decide the question of classification of the goods manufactured by the petitioner. 11. Subsequently, during pendency of the WPs, a notice dated 03.09.2010 was sent to the petitioner asking the petitioner to show cause on the same day as to why the product manufactured by them may not be classified under the heading mentioned in the show cause notice. 12. According to the petitioner; The aforesaid notice was served late in the evening at about5:30 pm. The offices of the respondent were also closed; It was not possible to file any objections on the same day. 13. On the next date, i.e. 04.09.2010 an order was passed by the Assistant Commissioner, Central Excise Division-II Kanpur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The instruction of the Board can neither override it nor nullify it; (iv) The note 1 of Chapter 54 applies to all Chapters and is also applicable to Chapter 55. (v) If note 1 of Chapter 54 is taken into account then the goods manufactured by the petitioner are not excisable goods and this was also so held by the Tribunal in its order dated 01.02.2005. 19. The counsel for the respondents did not dispute the first two submissions of the petitioner but submitted that : The instructions merely explain the statutory provisions and do not contravene them; The principles of res-judicata are not applicable in taxing statutes. 20. It is not disputed that; The notice dated 03.09.2010 for classifying the petitioner's goods was served on the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d snail darter, a three-inch tannish coloured fish, found in the river. 27. Traditionally, Attorney General of US appears only once in his term. There cases are argued in the court by the Solicitor General. At that time, Griffin B Bell was the Attorney General of US. He chose to appear in this case. He showed the fish to the court. According to him dam almost complete and its construction should not be stopped merely for this three-inch fish. 28. TheUSSupreme court did grant the injunction stopping the construction of the dam. The court quoted the following passage of Bolds (A man for all seasons Act I Page 147) with approval. 'The law Roper the law I know what's legal not what's right And will stick to what's legal- I am not God. The cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. We have quashed the order classifying the petitioners goods and the matter has to be decided again. Nevertheless, the equities have to be adjusted and safeguard for collecting excise duty is to be provided in the event that the petitioners goods are ultimately classified as excisable goods. To cover such an eventuality the following arrangement is made: (i) The petitioner has already given bond to the Excise Department. It would be entitled to remove its goods without payment of any excise duty till it is exhausted; (ii) In case, the aforesaid bond is exhausted, the petitioner may be asked to furnish another bond; (iii) In case bonds as mentioned in the preceding points (i) and (ii) are filed then the respondents shall not interfere i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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