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TMI Blog2002 (7) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessees on classification. In the meanwhile the assessees were paying the duty at the higher rate. On their claim of classification being accepted they filed five refund claims totalling Rs. 29,73,049/-. The jurisdictional Assistant Collector after narrating the facts as above, observed that the claims were filed within the permissible period and also that the doctrine of unjust enrichment had no application. He passed order granting the refund claim on 29-4-1994. The order bore file number as V(39)/18-65/TVI/93, dated 29-4-1994. Refund Order No. 66/Cex/PBI/94, was signed on 29-9-1994 on which date it bore the attestation of the Superintendent (Refund). This order, however, order was not given to the assessees. Another order bearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o of the Cosmic Radio judgment. He referred to the Supreme Court judgment in the case of Surendra Singh and Others v. State of U.P. AIR 1954 SC 194. The Supreme Court in this case had observed that a draft judgment even if signed was not a judgment until it was formally delivered as the judgment of the Court. He also relied upon the Tribunal judgment in the case of Garden Reach Ship Builders Engineers Ltd. v. Collector - 1987 (31) E.L.T. 545 and subsequent judgment where a cyclostyled order in adjudication had not been signed by the Collector but had been attested by a Superintendent. On his upholding the lower order the appeal has been filed. 4. We have heard Shri V.K. Jain, learned CA for the appellants and Shri T.A. Bodade, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avour of the petitioners on December 31, 1979. Mr. Mehta the learned counsel appearing on behalf of the respondents, claimed that even though Mr. Kullarwar, the Assistant Collector had signed the order, still the order would have no force of law and would not come into operation, as long as the same was not communicated to the petitioners. Mr. Mehta submits that it is open for the successor of Mr. Kullarwar to revise the order and the petitioners can make no grievance about the same. In our judgment, the submission is totally untenable. Mr. Kullarwar, the Assistant Collector of Central Excise was holding the office on December 31, 1979 and has passed a valid order duly signed after hearing the petitioners in pursuance of the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that until the judgment was declared in the open Court it did not become operational even if the draft judgment might have been signed by one of the judges. In the judgment of the Supreme Court in the case of Vinod Kumar Singh v. Banaras Hindu University and Others, AIR 1988 Supreme Court 271 it was held that in exceptional circumstances the judgment delivered orally in Court was the law even if had not been signed. 8. These judgment have no application or relevance to the issue in hand. In a Court where more than one judge participates in the decision making it has been observed by the Court that until the judgment is delivered the intermediate drafting, etc., cannot be called to be orders of the Court or of a judge even when t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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