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TMI Blog2013 (12) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... extended to the appellant today is to allow some more weeks time to make deposit of 50% of the duty demand - Appellant is accordingly directed to make above deposit within another four weeks time from today to protect interest of Revenue - modification in stay order denied. - Appeal No.E/1350 of 2013-EX(DB), Appeal No.E/1351 of 2012-EX(DB) - Misc. No.55031/2013 & Stay Order No.58547/2013 - Dated:- 2-7-2013 - Shri D.N. Panda and Shri Rakesh Kumar, JJ. For the Appellant: Shri Prabhat Kumar, Advocate For the Respondent: Shri S. Bector, DR ORDER Per D.N. Panda: Ld. Counsel, Shri Prabhat Kumar moving the stay application argued that Hon ble High Court of Allahabad has directed the appellant to seek proper remedy moving an application before the Tribunal for review/rectification of the impugned order. But learned DR objects for review of earlier order. 2. Following direction of Hon ble High Court made by order dated 30.11.2012, appellant was allowed to proceed to argue the matter. He submits that Tribunal did not consider about no levy of excise duty on other similar 266 assessees and most particularly 24 in U.P. and 3 in Ghaziabad processing waste oil consisting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 27109900. Therefore, Chapter Note 4 of Chapter 27 not dealing with the goods of the appellant does not amount to manufacture. Marketability test is also irrelevant when the process does not amount to manufacture. Ld. Advocate emphasizes that twin test of excisability needs to be satisfied as far as Chapter Note-4 of Chapter 27 is concerned. 4. Revenue on the other hand submits that Tribunal should only to decide on the disparity if any caused while passing order. Hon ble High Court has directed to hear the appellant only on the disparity aspect without going into merits of the case. Supporting the order of the adjudicating authority, Revenue submits that Chapter note 4 of Chapter 27 clearly brings out the case of the appellant to the fold of levy by the process of treatment made by appellant to the waste oil to obtain desired good oil. This term is very crucial being used in the Chapter Note, which was rightly considered by the learned adjudicating authority in para-5 of the Adjudication Order and applied his mind while deciding the issue before him. His analysis beginning from para 36 of the order till he reached his conclusion in para-48 is relevant to appreciate that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judgment of Hon ble High Court of Allahabad in the case of Universal Viscose Oil Products (supra) on the context of Trade Tax was looked into. Object of each statute is different and in the light of the object of the statute whether an activity shall amount to manufacture or not can be decided. There is no equity about the taxation and object of one statute does not prevail over other statute. 9. We have also gone into the decision which has been indicated by Hon ble High court of Allahabad in the order dated 30.11.2012 in CEA 801 of 2012. We note that the said decision was under Prevention of Corruption Act, 1947. We did not find that the said decision shall be profitable to the appellant when ld. Counsel failed to bring the ratio laid down therein to our notice to argue applicability thereof to the present case. 10. The decision of the Tribunal what that is relied upon by the appellant in the case of Cee Jee Lubricants (supra) has not at all dealt the object of Chapter Note-4 of Chapter 27. Therefore, when amendment to the tariff entry under Chapter 27 was made for no consideration of statute law, renders the decision to be per incuriam. It appears that Tribunal has not pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where buses and lorries are being run under orders of Court though they were either denied permits or their permits had been cancelled or suspended by Transport Authorities. We have come across cases where liquor shops are being run under interim orders of court. We have come across cases where the collection of monthly rentals payable by Excise Contractors has been stayed with the result that at the end of the year the contractor has paid nothing but made his profits from the shop and walked out. We have come across cases where dealers in food grains and essential commodities have been allowed to take back the stocks seized from them as if to permit them to continue to indulge in the very practices which were to be prevented by the seizure. We have come across cases where land reform and important welfare legislations have been stayed by courts. Incalculable harm has been done by such interim orders. All this is not to say that interim orders may never be made against public authorities. There are, of course, cases which demand that interim orders should be made in the interests of justice. Where gross violations of the law and injustices are perpetrated or are about to be perpet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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