{"id":116181,"date":"2003-03-12T00:00:00","date_gmt":"2003-03-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-alcobex-metals-on-12-march-2003"},"modified":"2016-10-28T06:19:28","modified_gmt":"2016-10-28T00:49:28","slug":"collector-of-central-excise-vs-alcobex-metals-on-12-march-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-alcobex-metals-on-12-march-2003","title":{"rendered":"Collector Of Central Excise &#8230; vs Alcobex Metals on 12 March, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Collector Of Central Excise &#8230; vs Alcobex Metals on 12 March, 2003<\/div>\n<div class=\"doc_bench\">Bench: Syed Shah Quadri, Ashok Bhan<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  4230-4231 of 1996\n\nPETITIONER:\nCOLLECTOR OF CENTRAL EXCISE JAIPUR\n\nRESPONDENT:\nALCOBEX METALS\n\nDATE OF JUDGMENT: 12\/03\/2003\n\nBENCH:\nSYED SHAH MOHAMMED QUADRI &amp; ASHOK BHAN\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>2003 (2) SCR 1057<\/p>\n<p>The following Order of the Court was delivered :\n<\/p>\n<p>SYED SHAH MOHAMMED QUADRI. J. The short point that arises in these appeals<br \/>\nby the Revenue, against the order of the Customs, Excise and Gold (Control<br \/>\n) Appellate Tribunal, New Delhi, is whether show cause notice dated March<br \/>\n6, 1998 issued by the Deputy Collector, Central Excise, Jaipur, invoking<br \/>\nproviso to Section 11-A of the Central Excise Act, 1944 is valid in law?\n<\/p>\n<p>The respondent-assessee manufacturers goods of copper and copper alloys.<br \/>\nShells and blanks manufactured by it were cleared without payment of excise<br \/>\nduty and were captively consumed as in manufacture of pipes and tubes<br \/>\nduring the period March 1, 1981 to December 5, 1985. The Deputy Collector,<br \/>\nCentral Excise, Jaipur, issued notice to the assessee on March 6, 1986<br \/>\ninvoking the proviso to Section 11-A of the Central Excise Act, 1944 (for<br \/>\nshort, &#8216;the Act&#8217;) to show cause why duty amounting to Rs. 11,83,19476.94<br \/>\nleviable on shells and blanks for the period between March 1, 1981 to<br \/>\nDecember 5, 1985 should not be recovered, seized goods should not be<br \/>\nconfiscated and penalty should not be imposed. In reply, the assessee,<br \/>\ninter alia, challenged the validity of the notice to show cause issued by<br \/>\nthe Deputy Collector, Central Excise, Jaipur. By his order dated April 12,<br \/>\n1989, the Collector, Central Excise Jaipur, upheld the validity of the said<br \/>\nnotice, partly upheld the demand of duty, ordered confiscation of seized<br \/>\ngoods and imposed a penalty of Rs. 25 lakhs. The order of the Collector<br \/>\nupholding the validity of the said show-cause notice dated March 6, 1986<br \/>\nwas assailed before the Customs, Excise and Gold (Control) Appellate<br \/>\nTribunal, New Delhi (for short, &#8216;the Tribunal&#8217;). On March 25, 1991, the<br \/>\nTribunal, by majority, held the show cause notice to be invalid. It is from<br \/>\nthat order of the Tribunal that the present appeals have arisen.\n<\/p>\n<p>Mr. T.L.V. Iyer, learned senior counsel appearing for the appellant-<br \/>\nRevenue, contends that even if the notice is held to be invalid for the<br \/>\nextended period under the proviso, it has to be treated as valid for the<br \/>\nshorter period of six months.\n<\/p>\n<p>To appreciate the contention of the learned counsel, it will be useful to<br \/>\nread Section 11-A of the Act, as it stood at the material date, insofar as<br \/>\nit is relevant here :\n<\/p>\n<p>&#8220;11-A Recovery of duties not levied or not paid or short-levied or short-<br \/>\npaid or erroneously refunded &#8211; &#8220;When any duty of excise has not been levied<br \/>\nor paid or has been short-levied or short-paid or erroneously refunded, a<br \/>\nCentral Excise Officer may, within six months from the relevant date serve<br \/>\nnotice on the person chargeable with the duty which has not been levied or<br \/>\npaid or which has been short-levied or short-paid to whom the refund has<br \/>\nerroneously been made, requiring him to show cause why he should not pay<br \/>\nthe amount specified in the notice :\n<\/p>\n<p>Provided that where any duty of excise has not been levied or paid or has<br \/>\nbeen short-levied or short-paid or erroneously refunded by reason of fraud,<br \/>\ncollusion or any wilful mis-statement or suppression of facts, or<br \/>\ncontravention of any of the provisions of this Act or of the rules made<br \/>\nthereunder with intent to evade payment of duty, by such person or his<br \/>\nagent, the provisions of this sub-section shall have effect, as if for the<br \/>\nwords &#8216;Central Excise Officer&#8217;, the words &#8216;Collector of Central Excise&#8217;,<br \/>\nfor the words &#8216;six months&#8217;, the words &#8216;five years&#8217; were substituted.\n<\/p>\n<p>Explanation-Where the service of the notice is stayed by an order of a<br \/>\ncourt, the period of such stay shall be excluded in computing the aforesaid<br \/>\nperiod of six months or five years, as the case may be.&#8221;\n<\/p>\n<p>From a perusal of the aforementioned section, it is clear that a Central<br \/>\nExcise Officer is empowered to issue notice to the person chargeable with<br \/>\nthe duty of excise which has not been levied or paid or has been short-<br \/>\nlevied or short-paid or erroneously refunded within six months from the<br \/>\nrelevant dated requiring him to show cause why he should not pay the amount<br \/>\nspecified in the notice. The proviso enables the Collector of Central<br \/>\nExcise to issue such a notice in respect of a period of five years instead<br \/>\nof six months, if the non-levy or non-payment or short-levy or short-<br \/>\npayment or erroneous refund was by reason of fraud, collusion or any wilful<br \/>\nmis-statement or suppression of facts or contravention of any of the<br \/>\nprovisions of the Act or the Rules made thereunder with an intent to evade<br \/>\npayment of duty by such persons or his agent. It is obvious that at the<br \/>\nmaterial date, the authority to issue the notice to show cause under the<br \/>\nproviso to Section 11-A of the Act, was the Collector of Central Excise.\n<\/p>\n<p>Admittedly, the impugned notice was issued by the Deputy Collector, Central<br \/>\nExcise invoking the proviso to Section 11-A for the extended period which<br \/>\npostulates satisfaction of the Collector on the question of fraud,<br \/>\ncollusion or wilful mis-statement or supersession of fact or contravention<br \/>\nof any provisions of the Act and the Rules made thereunder for invoking a<br \/>\nlarger period of five years, i.e., from March 1, 1981 to December 5, 1985.<br \/>\nIt follows that such a notice could have been issued only by the Collector,<br \/>\nCentral Excise as such the impugned notice issued by the Deputy Collector<br \/>\nis wholly without jurisdiction. This is the view taken by a Bench of two<br \/>\nlearned Judges of this Court in <a href=\"\/doc\/1148180\/\">Collector of Central Excise v. Oil and<br \/>\nNatural Gas Commission,<\/a> (1998) 103 E.L.T 3. This position is not seriously<br \/>\ndisputed by the learned senior counsel.\n<\/p>\n<p>The contention that the impugned notice be treated as valid in regard to<br \/>\nshorter period of six months is devoid of merit. Once the notice is issued<br \/>\nunder the proviso for the larger period, it cannot be treated as notice<br \/>\nunder main Section 11-A for shorter period of six months To enable this-<br \/>\nCourt to ascertain the content of the impugned notice issued to find out<br \/>\nwhether it is severable as contended by the learned counsel, time was<br \/>\ngranted to the Revenue to produce a copy thereof. In spite of the fact that<br \/>\na period of about eleven months has elapsed from the last date of hearing,<br \/>\na copy of the notice has not been produced. A perusal of the order of the<br \/>\nCollector shows that he recorded the finding of suppression of fact. Even<br \/>\nfor shorter period notice based on the grounds contained in the proviso<br \/>\ncould be issued only by the Collector, therefore, the contention to treat<br \/>\nthe show cause notice for shorter period of six months cannot be accepted.<br \/>\nThis point was considered by a three-Judge Bench of this Court in the case<br \/>\nof <a href=\"\/doc\/11232\/\">Collector of Central Excise, New Delhi v. M\/s.Frick India Limited<\/a> in<br \/>\nCivil Appeal Nos. 4421-4422 of 2000 on December 14, 2000 wherein the<br \/>\njudgment in Oil and Natural Gas Commission (supra) was confirmed and<br \/>\ncentral instructions of August 1987 were also referred to.\n<\/p>\n<p>We may now advert to the Circular issued by the Central Board of Excise and<br \/>\nCustoms, Circular No. 8\/87-CX-I dated July 21, 1987 here. It seems a doubt<br \/>\nwas entertained by the excise authorities as to the validity of the notice<br \/>\nissued by an authority lower in rank than the Collector necessitating<br \/>\nissuance of the Circular which reads as under:\n<\/p>\n<p>&#8220;Interpretation of amended Section 11-A of the Central Excises &amp; Salt Act,<br \/>\n1944 &#8211; Regarding.\n<\/p>\n<p>A reference is invited to the amendment carried out in Section 11-A of the<br \/>\nCentral Excises &amp; Salt Act, 1944 by the Amendment Act of 1985. In terms of<br \/>\nthe amended section, in cases where short levy etc. has occurred by reason<br \/>\nof fraud, collusion etc., it is provided that instead of a &#8216;Central Excise<br \/>\nOfficer&#8217;, the &#8216;Collector&#8217; may, within five years From the relevant date,<br \/>\nserve notice on the person chargeable to duty which has not been levied or<br \/>\npaid etc.<\/p>\n<p>2. A doubt has been raised as to whether the proper officer for serving the<br \/>\nshow-cause notice and deciding cases where, the period involved is below<br \/>\nsix months, but fraud, collusion, mis-statement of fact etc. are alleged,<br \/>\nwould be the Collector, or the Assistant Collector of Central Excise in<br \/>\nterms of the amended Section 11-A. The matter has been examined in<br \/>\nconsultation with the Law Ministry. The relevant portion of the opinion of<br \/>\nthe Law Ministry is reproduced below :-\n<\/p>\n<p>&#8216;Where the non-levy, short levy, erroneous refund etc. is due to fraud,<br \/>\ncollusion etc. the case will fall in the proviso to Section l l-A(l) and<br \/>\nnot in main sub-section of Sec. 1 l&#8211;A(l). The period of limitation and the<br \/>\nauthority competent to issue the notice will be the ones provides in the<br \/>\nproviso. If fraud etc. is the ground for issue of notice, the Competent<br \/>\nAuthority to issue such a notice would be the Collector of Central Excise<br \/>\nirrespective of the fact whether the notice is issued within six months or<br \/>\nthereafter.&#8217;<\/p>\n<p>3. The Board has accepted the aforesaid opinion of the Law Ministry. Action<br \/>\nin such matters may be taken in accordance with the said law Ministry&#8217;s<br \/>\nopinion.&#8221;\n<\/p>\n<p>A perusal of the above-mentioned Circular shows that the Central Board of<br \/>\nExcise and Customs also expressed the same view.\n<\/p>\n<p>We, therefore, do not find any reason to interfere with the order under<br \/>\nchallenge. The Civil Appeals are accordingly dismissed with costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Collector Of Central Excise &#8230; vs Alcobex Metals on 12 March, 2003 Bench: Syed Shah Quadri, Ashok Bhan CASE NO.: Appeal (civil) 4230-4231 of 1996 PETITIONER: COLLECTOR OF CENTRAL EXCISE JAIPUR RESPONDENT: ALCOBEX METALS DATE OF JUDGMENT: 12\/03\/2003 BENCH: SYED SHAH MOHAMMED QUADRI &amp; ASHOK BHAN JUDGMENT: JUDGMENT 2003 (2) SCR [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-116181","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of Central Excise ... vs Alcobex Metals on 12 March, 2003 - Free Judgements of Supreme Court &amp; 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