{"id":269134,"date":"2005-02-24T00:00:00","date_gmt":"2005-02-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-customs-on-24-february-2005"},"modified":"2016-07-04T05:42:00","modified_gmt":"2016-07-04T00:12:00","slug":"commissioner-of-central-excise-vs-customs-on-24-february-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-customs-on-24-february-2005","title":{"rendered":"Commissioner Of Central Excise vs Customs on 24 February, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise vs Customs on 24 February, 2005<\/div>\n<pre id=\"pre_1\">       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS           \n\nDATED: 24\/02\/2005  \n\nCORAM   \n\nTHE HON'BLE MR.MARKANDEY KATJU, THE CHIEF JUSTICE             \nAND  \nTHE HON'BLE MR.JUSTICE D.MURUGESAN          \n\nR.C.P.No.54 of 2002 \n\n\nCommissioner of Central Excise \nChennai-II Commissionerate \nM.H.U.Complex  \nNo.692, Anna Salai \nNandanam  \nChennai 600 035                                 ..      Petitioner\n\n-Vs-\n\n1. Customs, Excise &amp; Gold (Control)\n   Appellate Tribunal\n   South Zonal Bench at Chennai\n   1st Floor, Shastri Bhavan Annexe\n   26, Haddows Road \n   Chennai 600 006\n\n2. M\/s Babcock Borsig Power Systems Ltd.,  \n   No.18\/2A, Senneer Kuppam Bye-pass Road    \n   Poonamallee, Chennai 600 056         ..      Respondents\n\n\n        Reference Application under sub-section (1) of <a href=\"\/doc\/173692399\/\" id=\"a_1\">Section 35H(1)<\/a>  of  the\nCentral  Excise  Act, 1944 against the final order No.180\/2002 dated 25.2.2002\npassed by the Customs, Excise &amp; Gold (Control) Appellate Tribunal, South Zonal\nBench at Chennai. \n\n!For Petitioner         ::      Mr.K.Veeraraghavan\n                                Addl.  Central Government\n                                Standing Counsel\n\n^For Respondents        ::      R1-Tribunal\n                        Mr.S.Muthuvenkataraman\n                        for R2\n\n:ORDER  \n<\/pre>\n<p id=\"p_1\">(Order of the Court was delivered by<br \/>\nThe Hon&#8217;ble The Chief Justice)<\/p>\n<p>        This  is  a  reference application under <a href=\"\/doc\/173692399\/\" id=\"a_1\">Section 35H(1)<\/a> of the Central<br \/>\nExcise Act, by which the following question is sought to be referred to us for<br \/>\nour opinion:-\n<\/p>\n<p id=\"p_1\">&#8220;Whether the Tribunal was right in passing the order on an issue not  agitated<br \/>\nbefore  it  and  thereby  reopening  a matter already settled and not agitated<br \/>\nbefore them?&#8221;\n<\/p>\n<p id=\"p_2\">        2.  Heard the learned counsel for the parties.\n<\/p>\n<p id=\"p_3\">        3.  We have carefully perused the judgment of the CEGAT dated  25.2.20\n<\/p>\n<p id=\"p_4\">02.   In that judgment the CEGAT has recorded a finding of fact in paragraph 6<br \/>\nthat there was no suppression of facts by the assessee to  invoke  the  larger<br \/>\nperiod  of  limitation under the proviso to <a href=\"\/doc\/15859491\/\" id=\"a_2\">Section 11<\/a> A of the Central Excise<br \/>\nAct.  Mr.K.Veeraraghavan, learned counsel for the  department  submitted  that<br \/>\nthe Assistant Commissioner as well as the Commissioner (Appeals) have recorded<br \/>\nfindings that there was suppression.\n<\/p>\n<p id=\"p_5\">        4.   Under the hierarchy of quasi-judicial authorities, in the <a href=\"\/doc\/110162683\/\" id=\"a_3\">Central<br \/>\nExcise Act<\/a>, at the lowest is the Assistant Commissioner against  whose  orders<br \/>\nappeals  lie  under  <a href=\"\/doc\/193679715\/\" id=\"a_4\">Section  35<\/a> of the Central Excise Act to the Commissioner<br \/>\n(Appeals) and, thereafter, a second appeal to the CEGAT under <a href=\"\/doc\/152525782\/\" id=\"a_5\">Section 35B<\/a>.  It<br \/>\nmay be noted that the second appeal to the CEGAT is not like a  second  appeal<br \/>\nunder  Section  100  C.P.C.,  since  it  is  not confined to questions of law.<br \/>\nSecond appeals under  different  statutes  can  have  different  meanings  and<br \/>\ndifferent scope.   A second appeal under <a href=\"\/doc\/152525782\/\" id=\"a_6\">Section 35B<\/a> of the Central Excise Act<br \/>\nis like a first appeal under Section 96 C.P.C.  inasmuch as findings  of  fact<br \/>\ncan  also  be  gone  into  and  the  CEGAT  can  re-appreciate or reassess the<br \/>\nevidence.  Thus the orders of the Assistant Commissioner and the  Commissioner<br \/>\n(  Appeals)  merge  into the order of the CEGAT by the doctrine of merger, and<br \/>\nthe only order which now survives is the order of CEGAT.  Hence the  reference<br \/>\nto  the orders of the Assistant Commissioner and the Commissioner (Appeals) is<br \/>\nwholly misconceived, as these orders no longer survive after the order of  the<br \/>\nCEGAT.   The  CEGAT  has  recorded  a  clear  finding of fact that there is no<br \/>\nsuppression, and hence, obviously, the demand was time barred since the larger<br \/>\nperiod of limitation under the proviso to <a href=\"\/doc\/85233116\/\" id=\"a_7\">Section 11A<\/a> is not applicable.\n<\/p>\n<p id=\"p_6\">        5.  Mr.K.Veeraraghavan, learned counsel for the  department  submitted<br \/>\nthat  the  Tribunal has granted the relief which was not prayed for and it has<br \/>\ntraversed beyond the scope of  the  dispute  pending  before  it  because  the<br \/>\ndispute was  only  regarding  penalty  and  interest.    In  our opinion, this<br \/>\nargument has no merits because once the Tribunal  holds  that  the  demand  is<br \/>\nbarred  by  limitation  in view of <a href=\"\/doc\/85233116\/\" id=\"a_8\">Section 11A<\/a> of the Central Excise Act since<br \/>\nthere was no suppression, obviously the demand cannot be pressed  against  the<br \/>\nassessee.\n<\/p>\n<p id=\"p_7\">        6.   Thus  there  is  no force in this reference application and it is<br \/>\nrejected.\n<\/p>\n<p id=\"p_8\">Index:  yes<br \/>\nInternet:  yes<\/p>\n<p>ss<\/p>\n<p>To<\/p>\n<p id=\"p_9\">1.  Customs, Excise &amp; Gold (Control)<br \/>\nAppellate Tribunal<br \/>\nSouth Zonal Bench at Chennai<br \/>\n1st Floor, Shastri Bhavan Annexe<br \/>\n26, Haddows Road<br \/>\nChennai 600 006 <\/p>\n<p id=\"p_10\">2.  Commissioner of Central Excise<br \/>\nChennai-II Commissionerate<br \/>\nM.H.U.Complex<br \/>\nNo.692, Anna Salai<br \/>\nNandanam<br \/>\nChennai 600 035 <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Commissioner Of Central Excise vs Customs on 24 February, 2005 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24\/02\/2005 CORAM THE HON&#8217;BLE MR.MARKANDEY KATJU, THE CHIEF JUSTICE AND THE HON&#8217;BLE MR.JUSTICE D.MURUGESAN R.C.P.No.54 of 2002 Commissioner of Central Excise Chennai-II Commissionerate M.H.U.Complex No.692, Anna Salai Nandanam Chennai 600 035 .. Petitioner [&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":[8,13],"tags":[],"class_list":["post-269134","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise vs Customs on 24 February, 2005 - 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\/commissioner-of-central-excise-vs-customs-on-24-february-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs Customs on 24 February, 2005 - Free Judgements of Supreme Court &amp; 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