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TMI Blog1970 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Collector is bound no room is left for the exercise of his own independent judgment. These appeals must succeed on the ground that the impugned orders were vitiated for the reasons given and deserve to be set aside. The assessing authorities, namely, the Deputy Superintendent or the Assistant Collector shall make fresh assessment of duty in accordance with law and thereafter the question of refund will be decided by the appropriate authorities - 976-996 of 1966 - - - Dated:- 10-3-1970 - J.C. Shah, K.S. Hegde and A.N. Grover, JJ. [Judgment per : Grover, J.]. - All these appeals by special leave against the orders made by the Central Government under Section 36 of the Central Excises and Salt Act, 1944, hereinafter cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose duty it was to make assessment of the appellant directing him to assess creamwove paper of a certain weight under Item 17(1) of the tariff at the rate of 50 np. per kg. with effect from September 5, 1961. By means of a letter dated September 7, 1961 the Deputy Superintendent informed the appellant that in accordance with the decision of the competent authority creamwove paper of the weights mentioned in the letter would be assessable as cartridge paper under Item 17(1) of the tariff in the Schedule. It was further stated that : "I have also been directed to serve demands for short levy of excise duty on past clearances of creamwove paper where due." The Deputy Superintendent addressed another letter dated September 13, 1961 to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Collector rejected the claim on the ground that no overcharge had been made. The appellant then appealed under Section 35 of the Act to the Collector of Central Excise and Customs which was rejected by him. The Central Government was thereafter approached under Section 36 on the revisional side. The revision petition was dismissed by an order made in the following terms : "The Government of India have carefully considered all the points made by the applicants, but they regret that they do not find any justification for interfering with the Order-in-Appeal, which is correct in law and based on facts. The revision petition is accordingly rejected." 4. Now it is common ground, it being admitted in the statement of case filed on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty cast on them to act in a judicial and independent manner. If their judgment is controlled by the directions given by the Collector it cannot be said to be their independent judgment in any sense of the word. An appeal then to the Collector becomes an empty formality. In the previous decision of this Court mentioned above the appeal and the revision had been rejected by the Collector and the Central Government on the ground that a direction had been issued by the Central Board or Revenue to the effect that the paper in question be treated as belonging to a particular classification. This Court entertained no doubt that the direction given by the Board was invalid and it vitiated the proceedings before the Collector as well as the Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X
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