9911796707
TMI Blog1997 (7) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... December, 1994. The Tribunal found no legal difficulty in holding that the allegations contained in the third show cause notice should be looked into for the purpose of adjudication of the first and second show cause notices. We find great difficulty in upholding the Tribunal's view. As we see it, each show cause notice must be limited to the case that is made out therein by the Revenue. It is not within the jurisdiction of the Tribunal to direct otherwise; to do so is to go beyond its purely adjudicatory function. Appeal allowed. - 10858-10860 of 1996 - - - Dated:- 22-7-1997 - S.P. Bharucha and V.N. Khare, JJ. [Judgment per : S.P. Bharucha, J.]. - The assessee is in appeal against an order of the Customs, Excise and Gold (Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other officer of the Excise Department inform the respondents of the fact that the order has been passed and/or signed by the concerned officer." On 18th June, 1991 the High Court noted that orders had been passed in the adjudication proceedings and directed that the sealed cover in which the orders had been placed be opened and the orders shown to learned Counsel for the assessee and the Revenue; also, that the Revenue should supply copies of the orders to the assessee's advocates. On 21st July, 1994 the High Court directed that the assessee and/or the Revenue "may file appeal to the Tribunal against the said orders within two months from today ..." and "if the said appeal is filed by the petitioners or the respondents, as the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi by his letter dated 7th December, 1996. The application submitted that the date of communication of the Board's order should be taken to be the date on which the applicant was informed of it, i.e., 7th December, 1995; accordingly, the appeal that was being filed should be taken on record and listed for hearing on 14th December, 1995 along with the two appeals filed by the assessee. 8.On 25th March, 1996 the Tribunal passed the order that is under appeal. It referred to the orders of the High Court and held that the effective date of the said adjudication order was not the date on which it was originally signed but the date on which the sealed envelope had been opened pursuant to the High Court's direction and the said adjudication ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be looked into for the purpose of adjudication, on remand, of the first and second show cause notices. 10.Section 35E(1) empowers the Board to call for and examine the record of any proceeding in which the Collector of Central Excise, as an adjudicating authority, has passed any decision or order under the Act for the purpose of satisfying itself as to the legality and propriety thereof. It can direct the Collector to apply to the Tribunal for determination of such points as arise out of the decision or order as are specified by the Board. Sub-section (3) of Section 35E requires that no order shall be made under sub-section (1) after the expiry of one year from the date of the decision or order of the adjudicating authority. 11.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt; nor was the passing of an order directed to the assessing authority consequent upon such examination. We, therefore, hold that the Board's order was passed after the period prescribed in that behalf by Section 35E of the Act. 13.This brings us to the application for clarification/direction made by the Commissioner (L A), Customs and Central Excise, New Delhi to the Tribunal on 13th December, 1995. It stated, as aforesaid, that the Revenue's appeal should be entertained because the Commissioner ( L A), Customs and Central Excise, New Delhi had not been endorsed a copy of the Board's order and that he had been informed thereof only on 7th December, 1995. The Board's order was endorsed to the Principal Collector, Central Excise, New ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
