{"id":11638,"date":"1997-07-22T00:00:00","date_gmt":"1997-07-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gtc-industries-ltd-vs-collector-of-central-excise-new-on-22-july-1997"},"modified":"2019-01-03T00:42:08","modified_gmt":"2019-01-02T19:12:08","slug":"gtc-industries-ltd-vs-collector-of-central-excise-new-on-22-july-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gtc-industries-ltd-vs-collector-of-central-excise-new-on-22-july-1997","title":{"rendered":"Gtc Industries Ltd vs Collector Of Central Excise, New … on 22 July, 1997"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Gtc Industries Ltd vs Collector Of Central Excise, New … on 22 July, 1997<\/div>\n
Author: S Bharucha<\/div>\n
Bench: S. P. Bharucha, V. N. Khare<\/div>\n
           PETITIONER:\nGTC INDUSTRIES LTD.\n\n\tVs.\n\nRESPONDENT:\nCOLLECTOR OF CENTRAL EXCISE, NEW DELHI\n\nDATE OF JUDGMENT:\t22\/07\/1997\n\nBENCH:\nS. P. BHARUCHA, V. N. KHARE\n\n\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n
\t\t      J U D G M E N T
\n\t\t THE 22ND DAY OF JULY, 1997
\nPresent:\n<\/p>\n
\t      Hon’ble Mr. Justice S. P. Bharucha
\n\t      Hon’ble Mr. Justice V. N. Khare
\n\t\t      J U D G M E N T
\n     The following Judgment of the Court was delivered:\n<\/p><\/blockquote>\n
S.P. BHARUCHA, J.\n<\/p>\n
     The assessee  is in  appeal against  an  order  of\t the
\nCustoms, Excise and Gold (Control) Appellate Tribunal.\n<\/p>\n
     We set out the facts only insofar as they relate to the
\nthree issues which are canvassed at the Bar.\n<\/p>\n
     The assessee,  a cigarette\t manufacturing company,\t was
\nissued a  show cause  notice on 26th August, 1983 in respect
\nof its\tBombay factory.\t A demand for excise duty in the sum
\nof Rs.\t28.93 crores was raised for the period 1978 to 1983.
\nOn 19th April, 1984 a second show cause notice was issued to
\nthe assessee.  It was  in respect  of its Baroda factory. It
\nrelated to period 1978 to 1983 and demanded Rs. 35.82 crores
\nby way\tof excise  duty. On 2nd September, 1985 a third show
\ncause notice was issued to the assessee which related to its
\nBombay and Baroda factories. It sought to make they assessee
\nand two\t of its job workers liable to excise duty in the sum
\nof Rs.\t13.37 crores  for the  period 1st July, 1978 to 30th
\nJune, 1980.  The third\tshow cause  notice was issued by the
\nDeputy Director of Anti Evasion, Central Excise, New Delhi.\n<\/p>\n
     In 1984  the assessee  filed a writ petition before the
\nHigh Court  at Bombay  challenging  the\t first,\t show  cause
\nnotice. At  subsequent stages  the writ petition was amended
\nso that\t the second  and third\tshow cause notices were also
\nsubjected to  challenge. On  20th June,\t 1984 the High Court
\npermitted the  Revenue to  proceed with\t the adjudication of
\nthe first show cause notice, but directed:\n<\/p>\n
     “The order\t signed by the concerned
\n     officer as\t provided  herein  above
\n     will not  be  communicated\t to  the
\n     respondents nor  will be  concerned
\n     officer or any other officer of the
\n     Excise   Department    inform   the
\n     respondents of  the fact  that  the
\n     order has been passed and\/or signed
\n     by the concerned office.”<\/p><\/blockquote>\n
     On 18th June, 1991 the High Court noted that orders had
\nbeen passed  in the  adjudication proceedings  and  directed
\nthat the sealed cover in which the orders had been placed be
\nopened and  the orders\tshown to  learned  counsel  for\t the
\nassessee and  the Revenue;  also, that\tthe  Revenue  should
\nsupply copies  of the  orders to  the assessee’s  advocates.
\nOnly 21st  July, 1994  the  High  Court\t directed  that\t the
\nassessee and\/or the Revenue “may file appeal to the Tribunal
\nagainst the said orders within two months from today…” and
\n“If the\t said appeal  is filed\tby the\tpetitioners  or\t the
\nrespondents, as\t the case  may be, the Tribunal to entertain
\nthe said  appeal on  merits without  taking the objection of
\nlimitation.”\n<\/p>\n
     On 29th May, 1992 the Central Board of Excise & Customs
\nmade an\t order under the provisions of Section 35E(1) of the
\nCentral Excise and Salt Act, 1944 directing the Commissioner
\n(L &  A) as  Collector of  Central Excise  to apply  to\t the
\nTribunal for  determination of\tthe questions therein stated
\nwhich arose out of the adjudication order dated 21st August,
\n1987 passed  by the Director (L & A) on the three show cause
\nnotices, heard\tand dealt  with together.  The order  of the
\nCentral Board was endorsed, amongst others, to the Principal
\nCollector of Central Excise, New Delhi.\n<\/p>\n
     On 16th  September, 1994  the  assessee  filed  appeals
\nbefore the  Tribunal against  the  said\t adjudication  order
\ninsofar as  it related\tto the\tfirst and  second show cause
\nnotices, which was adverse to it.\n<\/p>\n
     On\t  14th\t  December,   1995    an   application\t for
\nclarification\/directions was  made by  the Commissioner (L &
\nA), Customs  and Central  Excise, New Delhi to the Tribunal.
\nThe application stated that an appeal had been lodged by the
\napplicant against  the said  adjudication order on that day,
\nnamely, 18th  December, 1995. It stated that since a copy of
\nthe Boards  order under\t Section 3E(1) had not been endorsed
\nto the\tapplicant, although there was a direction to file an
\nappeal, he  did not have knowledge of the direction until he
\nwas  informed\tby  the\t Deputy\t Director  (Investigations);
\nDirectorate General,  Anti Evasion,  New Delhi by his letter
\ndated 7th December, 1996. The application submitted that the
\ndate of\t communication of  the Boards’ order should be taken
\nto be  the date\t on which  the applicant was informed of it,
\ni.e., 7th  December, 1995;  accordingly, the appeal that was
\nbeing filed should be taken on record and listed for hearing
\non 14th\t December 1995\talong with  the two appeals filed by
\nthe assessee.\n<\/p>\n
     On 25th  March, 1996 the tribunal passed the order that
\nis under appeal. It referred to the orders of the High Court
\nand held  that the  elective date  of the  said adjudication
\norder was not the date on which it was originally signed but
\nthe date  on which  the\t sealed\t envelope  had\tbeen  opened
\npursuant  to   the  High  Court’s  direction  and  the\tsaid
\nadjudication order  show to  counsel for  the  parties.\t The
\ncontention that the Boards’ order had been passed beyond the
\nperiod stipulated  in Section 35E was, therefore, negatived.
\nThe Tribunal  referred to  the application made to it by the
\ncommissioner (L\t & A),\tNew Delhi and accepted his case that
\nhe came\t to know of the Boards’ order only on or immediately
\nafter 7th  December, 1995.  Accordingly, it  held  that\t the
\nRevenue’s appeal  against the said adjudication order was in
\ntime. The Tribunal then noted the contention of the assessee
\nthat the  assessment order had traversed beyond the scope of
\nthe grounds  contained in  the first  and second  show cause
\nnotices.  The\tTribunal  saw  no  reason  why\tthe  details
\nregarding extra\t profit margin\tsubmitted in  the third show
\ncause notice  should not  be looked  into for the purpose of
\nthe first  and second  show cause  notices. It held that the
\nallegations contained  in the  third show cause notice which
\nare relevant and apposite to the period covered by first and
\nsecond show cause notices can be looked into for the purpose
\nof adjudication.”\n<\/p>\n
     It is  submitted on  behalf of  the assessee  that\t the
\nBoard’s order,\tdirecting that\tan appeal should be filed by
\nthe Revenue  against the said adjudication order, was passed
\nafter the  expiry of  the period  specified in\tthat behalf.
\nSecondly, that,\t in any\t event, the  filing of the Revenue’s
\nappeal was  beyond time. Thirdly, that the Tribunal exceeded
\nits jurisdiction  in ordering that the allegations contained
\nin the third show cause notice should be looked into for the
\npurpose of  adjudication, on remand, of the first and second
\nshow cause notices.\n<\/p>\n
     Section 35E(1)  empowers the  Board  to  call  for\t and
\nexamine the  record of any proceeding in which the Collector
\nof Central  Excise, as an adjudicating authority, has passed
\nany decision  or order\tunder the  Act for  the\t purpose  of
\nsatisfying itself  as to the legality and propriety thereof,
\nIt can\tdirect the  Collector to  apply to  the Tribunal for
\ndetermination of such points as arise out of the decision of
\norder as  are specified\t by the\t Board. Sub-section  (3)  of
\nSection 35E  requires that no order shall be made under such
\nsection (1)  after the\texpiry of  one year from the date of
\nthe decision or order of the adjudicating authority.\n<\/p>\n
     The said  adjudication order  was made  on 21st August,
\n1987. The  Boards’ order  was made  on 29th May, 1992. Prima
\nfacie, the Boards’ order was well beyond the permitted time.
\nThe learned  Additional Solicitor General, appearing for the
\nRevenue, relied\t upon the order of the High Court dated 20th
\nJune, 1984 which required that the adjudication order should
\nnot be\tcommunicated to the assessee but should be kept in a
\nsealed envelope. He submitted that it was in consonance with
\nthe spirit  of the  order of  the High\tCourt that  the said
\nassessment order  had not  been looked at by the Board under
\nthe provisions\tof Section  35E\t and  that,  therefore,\t the
\nperiod during  which the said assessment order remained in a
\nsealed envelope\t should not  be taken into consideration; in
\nother words, that the said assessment order should be deemed
\nto bear\t the date  on which  it was  removed from the sealed
\nenvelope, i.e.,\t 18th June, 1991, from which date the appeal
\nwas in time.\n<\/p>\n
     The High  Court’s order  dated 20th June, 1984 required
\nthe Revenue  not to  communicate to  the assessee  the\tsaid
\nassessment  order.   It\t imposed   no  restriction   on\t the
\nactivities of  the Revenue.  That this is so is borne out by
\nthe terms  of the  subsequent order  of the High Court dated
\n18th June,  1991 in which the Revenue was directed to supply
\ncopies of  the\tsaid  assessment  order\t to  the  assessee’s
\nadvocates. The\texamination of\tthe said assessment order by
\nthe Board  under section  35E of  the  Act  was\t in  no\t way
\ninhibited by any order of the High Court nor was the passing
\nof an  order directed  to the  assessing authority hold that
\nthe Boards’  order was passed after the period prescribed in
\nthat behalf by Section 35E of the Act.\n<\/p>\n
     This    brings    us    to\t   the\t  application\t for
\nclarification\/direction\t made  by  the\tCommissioner  (L&A).
\nCustoms and  Central Excise,  New Delhi\t to the\t Tribunal on
\n13th December,\t1995. It  stated,  as  aforesaid,  that\t the
\nRevenue’s  appeal   should  be\t entertained   because\t the
\nCommissioner (L\t & A), Customs and Central Excise, New Delhi
\nhad not\t been endorsed\ta copy of the Boards’ order and that
\nhe had been informed thereof only on 7th December, 1995. The
\nBoards’ order  was  endorsed  to  the  Principal  Collector,
\nCentral Excise,\t New Delhi.  The third show cause notice, in
\nrespect of  which the  Revenue filed  the appeal  before the
\nTribunal, was  issued by  an officer  in the  Central Excise
\nCollectorate at\t New Delhi,  The requirement  of Section 35E
\nthat the  communication or  the Boards’ order should be made
\nwas satisfied  long before 7th December, 1995. Consequently;
\nthe Revenue’s  appeal was  filed long  after the permissible
\nperiod of three months.\n<\/p>\n
     It is  to be  noted that  the High\t Court by  its order
\ndated 21st  July,  1994,  permitted  the  assessee  and\t the
\nRevenue to  file appeals against the said adjudication order
\nwithin two  months, but\t the Revenue  did not take advantage
\nthereof and filed its appeal only on 13th December, 1994.\n<\/p>\n
     The Tribunal  found no legal difficulty in holding that
\nthe allegations\t contained in  the third  show cause  notice
\nshould be looked into for the purpose of adjudication of the
\nfirst  and   second  show   cause  notices.  We\t find  great
\ndifficulty in  upholding the  Tribunal’s view. As we see it,
\neach show  cause notice\t must be limited to the case that is
\nmade out  therein by  the Revenue.  It\tis  not\t within\t the
\njurisdiction of\t the Tribunal  to direct otherwise; to do so
\nis to go beyond its purely adjudicatory function.\n<\/p>\n
     The appeals  are allowed to the extent aforestated. The
\nappeal filed  by the  Revenue before the Tribunal is held to
\nbe beyond  time and it shall not be entertained. The hearing
\non remand  of the  first and second show cause notices shall
\nproceed, but limited to the case made out in each on its own
\nmerits.\n<\/p>\n
     No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Gtc Industries Ltd vs Collector Of Central Excise, New … on 22 July, 1997 Author: S Bharucha Bench: S. P. Bharucha, V. N. Khare PETITIONER: GTC INDUSTRIES LTD. Vs. RESPONDENT: COLLECTOR OF CENTRAL EXCISE, NEW DELHI DATE OF JUDGMENT: 22\/07\/1997 BENCH: S. P. BHARUCHA, V. N. KHARE ACT: HEADNOTE: JUDGMENT: J […]<\/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-11638","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nGtc Industries Ltd vs Collector Of Central Excise, New ... on 22 July, 1997 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/gtc-industries-ltd-vs-collector-of-central-excise-new-on-22-july-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gtc Industries Ltd vs Collector Of Central Excise, New ... on 22 July, 1997 - 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