9911796707
TMI Blog2000 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... not challenged by the assessee in appeal whether in the application for refund of the duty paid the assessee is entitled to question the order of the Assistant Collector as erroneous? 2.The facts relevant for determination of the question may be stated thus: M/s. Flock (India) Pvt. Ltd.- respondent herein, was manufacturer of jute hessian floked with nylon flocks under L-4 licence issued under the Act. The respondent filed a classification list in which it was claimed that the said product comes under tariff item 22-A. The Assistant Collector after examining the contents of the product and the particulars furnished by the respondent passed an order on 21-1-78 holding that the product in question is classifiable under tariff item 22-B and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l (CEGAT) which was dismissed by the order passed on 19-9-88. The said order is under challenge in this appeal filed by the Collector of Central Excise, Kanpur. 5.On the facts stated in the foregoing paragraphs the question formulated earlier arises for determination. The solution of the point formulated depends on the answer to the question whether the jurisdiction of the Assistant Collector while considering an application for refund of duty paid is independent of the jurisdiction exercised by him in determining classification of the product in question. It is the contention of the respondent assessee that the jurisdiction to determine the validity and sustain ability of the claim for refund of duty is an independent jurisdiction and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly. (3) Where as a result of any order passed in appeal or revision under the Act, refund of any duty becomes due to an person, the proper officer may refund the amount to such person without his having to make any claim in that behalf. (4) Save as otherwise provided by or under these rules no claim for refund of any duty shall be entertained. Explanation : For the purposes of this rule, "refund" includes rebate referred to in Rules 12 and 12A." 7.Section 35 of the Act provides regarding appeals to Collector (Appeals). In sub-section (1) thereof it is laid down that any person aggrieved by any decision or order under the Act by a Central Excise officer lower in rank than a Collector of Central Excise may appeal to the Collector (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty formality. Classification of the goods manufactured by an assessee is important for the purpose of levy and collection of excise duty. Under Rule 173B every assessee is required to file with the proper officer a list of goods manufactured by him for approval and the proper officer shall after such inquiry as he deems fit approve the list with such modifications as are considered necessary and all clearances are to be made only thereafter. 9.A right of appeal is a creature of the statute. It is a substantive right. An order of the appellate authority is binding on the lower authority who is duty bound to implement the order of the superior authority. Refusal to carry out the direction will amount to denial of justice and destructive of o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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