9911796707
TMI Blog1991 (10) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... er of boiler components and has entered into contracts with purchasers of boilers at site. One type of such boilers is Cether Fluidix Boiler which uses fluid bed combustion system for converting water into steam. The petitioner has classified the same in 1985-'86 claiming exemption from the duty under notification 120 of 1981 dated 16-5-1981 as amended by Notification 209 of 1982 dated 09-08-1982. Subsequently, it claimed exemption under another Notification 205 of 1988 dated 25-05-1988. On investigation, it was found out that the petitioner was not eligible to avail exemption under Notification 205 of 1988 inasmuch as it cleared only boiler components and that the boiler after erection is capable of being fired both by agricultural waste a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich challenges Section 37B of the Central Excises and Salt Act, 1944. The sum and substance of the contention made by the learned counsel for the petitioner is that in so far as Section 37B confers power on the Board to interfere with the quasi judicial function of the authorities under the Act with regard to the classification, the section is bad and has got to be struck down. 4. I am not able to agree with any of the contentions raised by Mr. Natarajan, learned counsel for the petitioner. The scope of Section 37B has been considered by Kanakaraj, J., in an unreported decision in W.P. No. 74 of 1991 dated 10-04-1991 [since reported in 1992 (57) E.L.T. 211 (Mad.)]. The learned Judge after considering the decision of the Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid enactment by reading down the provisions of the Act. In the case reported in Delhi Transport Corpn. v. D. T. C. Mazdoor Congress (AIR 1991 SC 101), Ramaswamy, J. speaking for the Court held :- "The Courts though have no power to amend the law by process of interpretation but do have power to amend it so as to be in conformity with the intendment of the legislature. Doctrine of reading down is one of the principles of interpretation of statute in that process." The Supreme Court at page 201 further held "Reading a provision down when permissible. The question emerges whether the doctrine of reading down would be applied to avoid a void law vesting with arbitrary power with a naked hire and fire rule. It is difficult to give accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt, I am of the view that the section cannot be said to be invalid or ultra vires of the Constitution, as it is well settled that any direction issued cannot interfere with the power of the quasi judicial authorities. It has been held so by the Supreme Court as early as in Rajagopal Naidu v. The State Transport Appellate Tribunal, Madras and Others (AIR 1964 SC 1573). As such, taking the view that the wording of Section 37B can be construed by applying the doctrine of reading down, it can be held valid. The result is that any direction issued which will hamper the power of quasi judicial authorities who have to exercise the powers under the Act, is not bound by the instructions and if at all any instructions are issued, they are only admin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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