9911796707
TMI Blog1994 (11) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the appellants : Once an order of refund had been passed by the Asstt. (i) Collector, he is not competent to issue a notice under Rule 10 for demanding back the said amount of refund. Since such an order passed by the Asstt. Collector can be reviewed only under Section 35-A of the Central Excises and Salt Act, 1944 by the competent authority. Whether the printed cartons to be treated as products of the (ii) printing industry and therefore, liable to exemption in terms of Notification No. 55/75 (as amended). 3.On the question whether after an order for refund had been passed, notice could be issued under Rule 10 by Asstt. Collector demanding back the erroneous refund, Shri P.C. Jain, the ld. Member Techni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of Karnataka High Court. Over-ruling of a judgment in the strict sense can be only by a competent court. It is, of course, true that a judgment of Division Bench of High Court must be given greater weight than to the judgment of a single judge of another High Court. Nevertheless the principle of judicial freedom enunciated by the Tribunal in the Atma Steels case (supra) in the face of conflicting opinions of different High Courts has to be kept in mind. Apart from this, however, we also observe that there is a conflict of opinion among the different Benches of the Tribunal itself as is apparent from the cases of ITC Ltd. and Cardboard Box Manufacturing Co. and Muthuvel Industry. In these circumstances, it is appropriate in our view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question whether printed cartons could be deemed as products of printing industry, eligible for exemption under Notification No. 55/75 (as amended) to a larger Bench. 7.Appearing on behalf on M/s. Ideal Printers, Ms. R. Rangaswamy, ld. Advocate raised the preliminary point that both questions framed for consideration by the ld. Member (Technical) who recorded the order after the matter was heard by the three-member Bench are required to be examined by the present larger Bench since even on the question of the validity of the notice issued under Rule 10 demanding the amount on the grounds of erroneous, refund, only one of the three members had recorded his findings. Making her submissions on merits, the ld. counsel submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of the appeals and the submissions made on behalf of both sides. We find that on the question whether the notice issued under Rule 10 seeking to recover the amount on the ground of erroneous refund, only one Member of the referring Bench had recorded his orders. The other two Members had recorded their findings only on the question whether on the main point on merits the matter needed to be referred to a larger bench. Hence, we hold that the question whether the notice issued under Rule 10 was legally sustainable cannot be deemed to have been settled by the referring Bench and it will have to be considered by the concerned Bench. After perusal of the order of the referring Bench, we hold that the only question which has been refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had furnished C.L. for their products viz. printed cartons under T.I. 68 claiming exemption from payment of duty vide Notification No. 55/75, dated 1-3-1975 as amended from time to time and which has been approved vide A.C.C. Ex., Bombay Division `A's letter No. P.I. V (MISC) 68/62/78, dated 31-12-1978. Now it appears that the exemption from payment of duty to Printed cartons appeared at S. No. 1 in the said C.L. has been wrongly granted as these products are not the products of printing industry and also not covered by any other items in the Schedule attached to Notn. No. 55/75, dated 1-3-1975 as amended from time to time. Accordingly, it should fall under T.I. 68 and will attract C. Ex. duty at the appropriate rate. Since they have not pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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