9911796707
TMI Blog2002 (3) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of order dated 3rd July, 1984 of the Collector of Central Excise, New Delhi and not depositing of duty levied upon the petitioners under Section 35F of the Central Excise and Salt Act, 1944. While issuing Rule D.B. on 2nd August, 1985 this court noted the question of law relating to jurisdiction, which arose in this case, in the following manner : "The clearances of the goods on which dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of law relating to jurisdiction. Rule D.B. To be heard along with CWP No. 651/85." 2. The aforesaid question stands decided in favour of the petitioners by the Division Bench of this court in CWP No. 2576/84 entitled M/s. Chloride India Ltd. v. Union of India decided on 1st March, 1985 following the decision of the Apex Court in the case of Hoosein Kasam Dada (India) Ltd. v. The State of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and S. 22(1) as amended provided that no appeal should be admitted by the said authority unless such appeal was accompanied by satisfactory proof of the payment of the tax in respect of which the appeal had been preferred. On the 28th of November, 1947, the appellant submitted a return to the Sales Tax office, who, finding that the turnover exceeded 2 lacs, submitted the case to the Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right itself, and it had no retrospective effect as the Amendment Act of 1950 did not expressly or by necessary intendment give it retrospective effect, and the appeal could not therefore be rejected for non-payment of the tax in respect of which the appeal was preferred. 3. Following the aforesaid decision, this writ petition is allowed. The appellate authority is directed to hear the appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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