{"id":235497,"date":"1988-08-16T00:00:00","date_gmt":"1988-08-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-doaba-co-operative-sugar-mills-on-16-august-1988"},"modified":"2017-12-06T06:34:29","modified_gmt":"2017-12-06T01:04:29","slug":"collector-of-central-excise-vs-doaba-co-operative-sugar-mills-on-16-august-1988","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-doaba-co-operative-sugar-mills-on-16-august-1988","title":{"rendered":"Collector Of Central Excise, &#8230; vs Doaba Co-Operative Sugar Mills &#8230; on 16 August, 1988"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Collector Of Central Excise, &#8230; vs Doaba Co-Operative Sugar Mills &#8230; on 16 August, 1988<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1988 AIR 2052, \t\t  1988 SCR  Supl. (2) 458<\/div>\n<div class=\"doc_author\">Author: S Mukharji<\/div>\n<div class=\"doc_bench\">Bench: Mukharji, Sabyasachi (J)<\/div>\n<pre>           PETITIONER:\nCOLLECTOR OF CENTRAL EXCISE, CHANDIGARH\n\n\tVs.\n\nRESPONDENT:\nDOABA CO-OPERATIVE SUGAR MILLS LTD.,JALANDHAR\n\nDATE OF JUDGMENT16\/08\/1988\n\nBENCH:\nMUKHARJI, SABYASACHI (J)\nBENCH:\nMUKHARJI, SABYASACHI (J)\nRANGNATHAN, S.\n\nCITATION:\n 1988 AIR 2052\t\t  1988 SCR  Supl. (2) 458\n 1988 SCC  Supl.  683\t  JT 1988 (4)\t 28\n 1988 SCALE  (2)477\n\n\nACT:\n    Central  Excises and Salt Act, 1944: Sections IIA,\tIIB,\n35A(2)\tand  35L(b)- Excess production\trebate-\t Erroneously\ngranted-  Show\tcause notice issued  for  recovery-  Whether\nvalid  and  permissible- Refund of  duty  recovered  without\nauthority  of  law- General law\t applicable-  Refund  claims\nbefore\tdepartmental authorities- Limitation provided  under\nCustoms\/Central Excise Act and Rules thereunder applicable.\n%\n    Limitation\tAct, 1963: Limitation- Corporation of-\tDuty\nlevied\twithout\t authority of law- General  law\t applicable-\nStarting point- When mistake or error comes to light.\n\n\n\nHEADNOTE:\n    The Superintendent of Central Excise issued a show cause\nnotice\ton November 15, 1981 to the respondent for  recovery\nof  `excess  production' rebate\t erroneously  granted  under\nNotification  No. 108\/78. The Assistant Collector,  however,\non  July 31, 1982 held that there was no  excess  Production\nbecause\t of  wilful incorrect statement\t or  suppression  of\nfacts  and  so held that the notice was barred by  lapse  of\ntime and dropped the demand.\n    The Collector of Central Excise exercising powers  under\nSection\t 35A(2)\t of the Central Excises and Salt  Act,\t1944\nissued\ta  review show cause notice on October 6,  1982\t and\nadjudicated the case thereafter.\n    The Central Excise and Gold (Control) Appellate Tribunal\nhaving\tallowed\t the appeal of the respondent,\tthe  Revenue\nchallenged the said order in this Court.\n    Dismissing the Appeal,\n    HELD:  1.  Section\tIIA  of\t the  Act  would  come\tinto\noperation  only\t when the demand is on\taccount\t of  Central\nExcise\t duty  short  levied  or  not  levied  or   refunded\nerroneously.  The issue in the instant case, was not any  of\nthe said reasons. [460E]\n\t\t\t\t\t\t  PG NO 458\n\t\t\t\t\t\t PG NO 459\n    2.\tWhere the duty has been levied without the authority\nof  Law or without reference to any statutory  authority  or\nthe  specific  provisions of the Act and  the  Rules  framed\nthereunder have no application, the decision will be  guided\nby  the general Law and the date of Limitation would be\t the\nstarting  point\t when the mistake or the error\twould\tcome\ninto light. [460F]\n    3.\tIn making claims for refund before the\tdepartmental\nauthority  as assessee is bound within the four\t corners  of\nthe  Statute and the period of limitation prescribed in\t the\nCentral\t Excise Act and the Rules framed thereunder must  be\nadhered\t to.  The authority functioning under  the  Act\t are\nbound  by the provisions of the Act. If the proceedings\t are\ntaken  under  the Act by the department\t the  provisions  of\nlimitation  prescribed in the Act will prevail. [460G1\n    4.\tIt  may,  however,  be open  to\t the  department  to\ninitiate proceedings in the Civil Court for recovery of\t the\namount\tdue to the department in case such a remedy is\topen\non  the ground that the money received by the  assessee\t was\n2not in the nature of refund. L460H]\n    Miles  lndia  Ltd. v. Assistant  Collector\tof  Customs,\n[l985] ECR  289 referred to.\n\n\n\nJUDGMENT:\n<\/pre>\n<p>    CIVlL  APPELLATE JURISDlUTION: Civil Appeal No. 283\t of<br \/>\n1988.\n<\/p>\n<p>    From  the Order dated 9. 10. 1987 of the Customs  Excise<br \/>\nand Gold Control Appellate Tribunal, New Delhi in Appeal No.<br \/>\nF-l744\/83-D [Order No. 808\/87-D ).\n<\/p>\n<p>    M.K.  Banerjee, Solicitor General? R.P.  Srivastava\t and<br \/>\nMrs. Sushma Suri for the Appellant.\n<\/p>\n<p>    M.G. Ramachandran for the Respondent.\n<\/p>\n<p>    The Judgment of the Court was delivered by<br \/>\n    SABYASACHI\t MUKHARJI,  J. This is\ta statutory   appeal<br \/>\nagainst\t the  decision\tof  the\t Customs,  Excise  and\tGold<br \/>\n(Control)  Appel-late Tribunal, under Section 35L(b) of\t the<br \/>\nCentral\t Excises &amp; Salt Act, 1944 [hereinafter\tcalled\t&#8216;the<br \/>\nAct&#8217;).\n<\/p>\n<p>    A sum of Rs.5,60,679.40 was sanctioned to the respondent<br \/>\non the basis of Notification No. 108\/78 as an incentive\t for<br \/>\nexcess\tproduction. On 18.5.1979, the said sum was  credited<br \/>\nto  the\t Personal  Ledger  Account of  the  dealer.  On\t 5th<br \/>\nNovember, 1981, the Superintendent of Central Excise  issued<br \/>\na  show cause notice asking the respondent to show-cause  as<br \/>\nto why the sum of Rs.66,306.62, granted in excess under\t the<br \/>\naforesaid notification, be not recovered from it.<br \/>\n    On\t31.7.1982, the Asstt. Collector, however, held\tthat<br \/>\nthere  was no excess production because of wilful  incorrect<br \/>\nstatement or suppression of facts by the respondent. In\t the<br \/>\npremises,  he  held that the notice was barred by  lapse  of<br \/>\ntime according to the statute and, accordingly, dropped\t the<br \/>\ndemand.\n<\/p>\n<p>    On\t 6th  October,\t1982,  the  Collector\tof   Central<br \/>\nExcise, Chandigarh, while exercising his power under Section<br \/>\n25A(2) of the Act as it stood at the material time, issued a<br \/>\nreview\tshow-cause  notice against the order of\t the  Asstt.<br \/>\nCollector.  The\t case  was  adjudicated\t thereafter  by\t the<br \/>\nCollector  who\tfound that the statutory  time\tlimit  under<br \/>\nSection\t 111 of the Act would come into play only where\t the<br \/>\ndemand is on account of the central excise duty short levied<br \/>\nor not levied or refunded erroneously .\n<\/p>\n<p>    Aggrieved  thereby, on or about 9th October,  1987,\t the<br \/>\nrespondent  preferred  an appeal before\t the  Tribunal.\t The<br \/>\nTribunal  allowed  the appeal. The propriety  of.  the\tsaid<br \/>\ndecision is being sought to be challenged in this appeal. It<br \/>\nappears that Section 11 of the Act would come into operation<br \/>\nonly  when the demand is on account of central\texcise\tduty<br \/>\nshort  levied or not levied or refunded erroneously. In\t the<br \/>\ninstant case the issue was not for any of the said reasons.<br \/>\n    It\tappears that where the duty has been levied  without<br \/>\nthe  authority of law or without reference to any  statutory<br \/>\nauthority  or  the specific provisions of the  Act  and\t the<br \/>\nRules  framed thereunder have no application,  the  decision<br \/>\nwill be guided by the general law and the date of limitation<br \/>\nwould  be the starting point when the mistake or  the  error<br \/>\ncomes  to light. But in making claims for refund before\t the<br \/>\ndepartmental  authority,  an assessee is bound\twithin\tfour<br \/>\ncorners\t of  the  Statute  and\tthe  period  of\t  limitation<br \/>\nprescribed  in the Central Excise Act and the  Rules  framed<br \/>\nthereunder must be adhered to . The authorities\t functioning<br \/>\nunder the Act are bound by the provisions of the Act. If the<br \/>\nproceedings  are taken under the Act by the department,\t the<br \/>\nprovisions of limitation prescribed in the act will prevail.<br \/>\nIt  may,  however;  be open to the  department\tto  initiate<br \/>\nproceedings  in the Civil Court for recovery of\t the  amount<br \/>\n\t\t\t\t\t\t  PG NO 461<br \/>\ndue to the department in case when  such a remedy is open on<br \/>\nthe  ground that the money received by the assessee was\t not<br \/>\nin  the\t nature of refund. -This was the view taken  by\t the<br \/>\nTribunal in a previous decision .in the case of Miles  India<br \/>\nLtd. v. The Asstt. Collector of Customs, but it was assailed<br \/>\nbefore\tthis  Court. The appeal was  withdrawn.\t This  Court<br \/>\nobserved that the Customs Authorities, acting under the Act,<br \/>\nwere  justified in disallowing the claim for refund as\tthey<br \/>\nwere bound by the period of limitation provided therefor  in<br \/>\nthe relevant provisions of the Customs Act., 1962. If really<br \/>\nthe  payment  of the duty was under a mistake  of  law,\t the<br \/>\nparty  might seek recourse to such alternative remedy as  it<br \/>\nmight  be  advised. See the observations of  this  Court  in<br \/>\nMiles  India  Ltd. v. The Assistant  Collector\tof  Customs,<br \/>\n[1985] E.C.R. 289.\n<\/p>\n<p>    In\tthe  aforesaid view of the matter the  Tribunal\t was<br \/>\nright.\tThe  appeal,  therefore, has no\t merits\t and  it  is<br \/>\naccordingly not entertained and dismissed. There is no order<br \/>\nas to costs.\n<\/p>\n<pre>N.V.K.\t\t\t\t\tAppeal dismissed.\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Collector Of Central Excise, &#8230; vs Doaba Co-Operative Sugar Mills &#8230; on 16 August, 1988 Equivalent citations: 1988 AIR 2052, 1988 SCR Supl. (2) 458 Author: S Mukharji Bench: Mukharji, Sabyasachi (J) PETITIONER: COLLECTOR OF CENTRAL EXCISE, CHANDIGARH Vs. RESPONDENT: DOABA CO-OPERATIVE SUGAR MILLS LTD.,JALANDHAR DATE OF JUDGMENT16\/08\/1988 BENCH: MUKHARJI, SABYASACHI [&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-235497","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of Central Excise, ... vs Doaba Co-Operative Sugar Mills ... on 16 August, 1988 - Free Judgements of Supreme Court &amp; 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\/collector-of-central-excise-vs-doaba-co-operative-sugar-mills-on-16-august-1988\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Central Excise, ... vs Doaba Co-Operative Sugar Mills ... on 16 August, 1988 - Free Judgements of Supreme Court &amp; 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