9911796707
TMI Blog1989 (10) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... Writ Petition bears out the useless and unsatisfactory manner in which officers of the Excise Department carry out their duties and it does not matter whether the officers are attached to this division or that. The purpose of their orders appears to be to classify the product under the heading which will attract the maximum duty irrespective of whether that is the proper classification or not and also without taking into account the decisions of the Tribunal or of the Appellate Collector. Discipline would require that they would be bound by it but the paramount discipline in the Excise Department appears to be to try to secure as much money as possible from the assessees and not to do what is right or correct or legal. 4. A few facts may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or of Central Excise (Appeals), Bombay, on which the appellant placed reliance before him. It is pointedly indicated that the ground given was untenable. The Assistant Collector of Central Excise was on remand directed to issue a reasoned and speaking order. 5. On remand another Assistant Collector one P.R. Joshi has passed the order on 12th May 1989. Apart from the curious and clumsy language of this order, the order on remand does not even satisfy the basic requirement which the Appellate Collector has enjoined, viz. to explain why the decision in the Borivli case was not to be applied. The assessee had before him, at the time of the second remand, also relied upon a decision of the Tribunal (CEGAT). The reply of the department was that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Accordingly we make the Rule absolute in terms of prayer (a) to the extent of quashing the order dated 12th May 1989. It may be for the Department, if there is any competent officer, to allocate the matter to that officer to pass a proper order. However, it is clear that the department of excise is harassing the petitioner which may be compensated for by the respondents being directed to pay to the petitioner costs quantified at Rs. 1,000/-. Payment of costs will be condition precedent to the passing of a fresh order. Till the fresh order is passed the levy of excise duty will be as per classification 8546 which was the classification urged for orally by the assessee placing reliance on the decision of the Appellate Collector in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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