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TMI Blog1992 (3) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... h had been taken from the Petitioners' factory was intercepted by the Excise Authorities. According to the department, a physical verification of the consignment disclosed a startling discrepancy between the documents and the actual stock. As against 115 bundles referred to in the documents, the verification revealed 200 bundles of 10 Kgs. each of glass tubes. There was thereafter a physical verification of the entire stock of finished and packed glass tubes kept in the Bonded Store Room (BSR). It was revealed that over and above RG-I book balance, there were 14,427 bundles of 10 Kgs., totally valued at Rs. nine lacs and involving central excise duty of Rs. 3,78,000/-. Hectic activities on the part of the Excise Authorities took place in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar cases, has already taken a view on the precise question but adverse to the stand of the Petitioners. 7. We shall approach the question, initially, looking direct into the statutory scheme involving the interpretation of the relevant provisions. 8. Section 11A enables the Collector to initiate action in the contingencies covered by that Section. The term 'Collector' is not defined in (he Section. 9. The enactment, however, by an enabling provision, empowers the Government to frame Rules to carry out the purposes of the Act. Rules have been framed invoking that enabling provision. 10. Initially, Section 11A referred to an Assistant Collector of Central Excise to perform the duties covered by that Section. It was apparently felt, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity, cannot be overlooked in the present context. 13. If the rules are framed, they could generally be treated as part of the Act itself. When such an effect is given to what was initially a subordinate legislation, the subordinate legislation virtually gets the status of a statutory provision. Once that stage is reached, no one shall permit the imagination to be boggled or the effect to be under-rated. The Rules are to be placed before the Parliament. Parliamentary vigil is, thus, assured in respect of such exercise of subordinate legislation. If not otherwise disturbed, the Rule would then have the efficacy and force almost in the same measure as the statutory provision in the Act itself. In such a situation, the Rule will almost become ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act; for, as noted earlier, the Rules are framed only to carry out the provisions of the Act. In other words, when the Rules are having a distinct direction and objective, viz., for the purpose of carrying out the provisions of the Act, that facet of the exercise should also be treated as for the purpose of carrying out the purposes of the Act. The Add. Collector occupying the seat of the Collector by virtue of the help and push of the statutory rule created for carrying out the mission of the Act, is a person equipped with the authority, might and right of the full-fledged Collector seated there in his own right. There is no room for a half way horse in such a situation. In that view of the matter, we hold that the Addl. Collector has the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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