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TMI Blog1993 (11) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be used against the petitioner for changing of the classification of the excisable goods under the Central Excises and Salt Act, 1944 (hereinafter called the Act of 1944). It was decided in this petition that the classification submitted by the petitioners would remain intact. The Excise Department, it was further held, was free to proceed against the classification submitted by the petitioners if they felt necessary after taking fresh sample after 25-10-1989. This court further held that it was liable to be set aside and accordingly quashed and consequently every action of the respondents in connection with changing of the classification list submitted by the petitioners upto that date i.e. 16-6-1988 was quashed. It was further held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition disposed of by a consent order on 25-4-1992. 3.The petitioners, however, soon came to realise that by the aforesaid consent order dt. 25-4-1992, the petitioners were deprived from taking the plea of limitation at any stage of the dispute which the Legislature had accorded to the public at large. The petitioners were deprived of that general protection and in fact administering the law as compared to the other manufacturers in India thereby violating the equality clauses of Arts. 14 and 19(1)(g) of the Constitution of India. It was further submitted by the petitioners that the provisions of Section 11A of the Act, 1944 permit in general the raising of demand only within a period of six months and beyond that the Legislature ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ospectively and not retrospectively. 4.As a matter of fact, the consent order when spoke of - "the amended classification list dated 29-7-1991/5-8-1991 and 3-2-1992 shall be finalised by the Central Excise authorities in accordance with law giving a show cause notice" was sufficient direction in the facts and circumstances of the case, but any further hedging in of this direction affects equally the plea of limitation and the result of the approved classification as from a particular date, neither could the classification list be altered except in accordance with law nor could any further hedging in or hemming the aforesaid positive direction in any manner be countenanced excepting by observing due formalities of law. It was, therefore, su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as merely a device or the contrivance to get over the temporary difficulty faced by the Department in its show cause notice which was more in the nature of an order pre-judging and pre-determining the authority of the Assistant Collector, Central Excise, who, it was alleged, had already made up his mind to impose the demand, come what may. On these facts a petition was filed that in passing the consent order, this Court had committed an error apparent on the face of the record which, if not rectified, would ultimately end in the ruination and financial crippling of the Company and also to the discomfiture of those employed by the Company. 6.Mr. Justice Gyani held that these are materials good enough for reviewing the consent order dated 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot germane for the purpose at hand, with great respect, it was mixing one aspect of the case with the other aspects which are being sought to be brought in by the respondents. The order of S.D. Jha, J. therefore is so off the mark that it cannot be said with any amount of certainty that the matter has been decided in isolation having regard to the nature of the grievances made by the petitioners with regard to the Assistant Collector, Central Excise having already made up his mind to do away with what was sought to be challenged as an arbitrary act of the Assistant Collector, Central Excise in re-opening the matter having lost in the first bout wherein this Court had granted full reliefs to the petitioners. Such a jumbling of relevant and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he hands of the consumers and now any recovery from the petitioners was not possible. 9.In the view that I have taken of the matter, it is not necessary to put to test any of the reasonings of V.D. Gyani, J. Suffice it to say that only facts as stated above leading to the writ petition and the disposal thereof in terms of the consent order in M.P. No. 512 of 1990, the question of approbation and reprobation, suspension of plea of limitation in cases of recoverable dues and non-recoverable dues - all such questions pale into insignificance. In such circumstances, it can safely be concluded that having given a positive direction with regard to the amended classification lists from time to time, any further whittling down of the same amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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