{"id":66636,"date":"1987-02-26T00:00:00","date_gmt":"1987-02-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/central-india-tobacco-products-vs-collector-of-central-excise-on-26-february-1987"},"modified":"2018-07-08T01:18:06","modified_gmt":"2018-07-07T19:48:06","slug":"central-india-tobacco-products-vs-collector-of-central-excise-on-26-february-1987","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/central-india-tobacco-products-vs-collector-of-central-excise-on-26-february-1987","title":{"rendered":"Central India Tobacco Products &#8230; vs Collector Of Central Excise on 26 February, 1987"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Central India Tobacco Products &#8230; vs Collector Of Central Excise on 26 February, 1987<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1987 (11) ECR 522 Tri Delhi, 1987 (29) ELT 472 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> G.P. Agarwal, Member (J)<\/p>\n<p>1. All the captioned appeals arise out of a common Order-in-Appeal Nos. 20, 19, 18, 17\/IND\/84, dated  23-1-1984 passed by the Collector of Central Excise (Appeals), New Delhi rejecting the four appeals filed by the appellants before him on the preliminary ground that the same were filed without affixing the requisite Court Fees Stamp.\n<\/p>\n<p>2.     Factual Backdrops:    The appellants are engaged in the manufacture of hand made Biris having Biri factories at different centres in the State of Madhya Pradesh. The Central Excise Officers concerned recovered Biri &#8216;Cess&#8217; on 31-12-1981. Thereafter the appellants filed their four applications for refund with the jurisdictional Assistant Collector of Central Excise, Sagar. The Assistant Collector, however, issued Show Cause Notices in all the cases calling upon the appellants to show cause as to why the refund claims be not rejected. The appellants contested that they have not contravened the provisions of the Central Excise Act or the Rules made thereunder. However, the Assistant Collector rejected the refund claims filed by the appellants holding that the &#8216;Cess&#8217; levied on the Biris was correct and therefore the payment made by the appellants of Cess was also correct. Being dis-satisfied, the appellants filed their separate appeals before the Collector of Central Excise (Appeals), New Delhi which were disposed of by a common impugned order on the ground that no Court Fees Stamp on these appeals were paid. Hence these appeals. The Department has also filed their four Cross-Objections in all the appeals, inter alia, on the ground that in two cases no reply was given by the appellants to the Show Cause Notices.\n<\/p>\n<p>3.     At   the   time   of   hearing   the   appellants   instead   of   entering  into appearance requested that their appeals be decided on merits. Accordingly, I heard Smt. Nisha Chaturvedi, learned SDR for the respondent and perused the record.\n<\/p>\n<p>4.     In all the appeals the appellants have not disputed that the requisite Court Fees was not paid before the Collector, Central Excise (Appeals) New Delhi.  What  they have contended is, that the impugned order suffers from   non-observance   of   the   principles   of   natural   justice,   inasmuch   as, the   Collector,   Central   Excise   (Appeals),   New   Delhi   should   have   given an opportunity to the appellants to remove the said defect in the appeals. They   have   also   stated   in   their   grounds   for   appeals   that   the   Collector, Central   Excise   (Appeals)   should   have   considered   the   appeals   on   merits instead   of   rejecting  them   on   a   mere   technical  ground  specially  so  when the   appellants   had   vide   their   letter   dated   6-12-1983   explained   him   the circumstances   responsible  for   the   omission   and   submitted   that   the  appellants would readily pay the requisite Court Fees, that is to say, by affixing the   Court   Fees   Stamp   on   the   Memorandum   of   Appeals,   if   so   directed. Against   this   I   find   in   the   impugned   order   that   the   Collector,   Central Excise   (Appeals),   New   Delhi   has   dismissed   the  appeals  by  observing  that &#8220;all  the  four  appeals  have  been filed without affixing  the  requisite Court Fees Stamp and infirmity which cannot be cured.&#8221; It deserves to be mentioned   here   that   the   impugned   order   was  passed  on  23-1-1984  and  there is no    discussion  regarding the  alleged letter dated 6-12-1983 said to have been   addressed   to   the   Appellate  Collector   requesting   that  the  appellants would  readily  affix  the  Court   Fees  Stamp,  if  so directed.  Further,  from the   Cross-Objections   filed   by   the   respondent,   which   are   in   the   nature of   reply  to  the  grounds  taken  in  the  appeals,  I  observe  that with  regard to this contention of the appellants that the request was made vide their letter   dated   6-12-1983,   the   respondent   has   merely   stated   that   &#8220;it   has no  comments  to offer.&#8221;  From, the  impugned order I find that the learned Collector   (Appeals),   New   Delhi   has   not   stated   any   provision  of   the   law or  authority  to  hold  that  failure  to affix the requisite Court Fees Stamp is an infirmity which  cannot be cured. From the Order-in-Original against which   the  appellants   filed   their   appeals  before   the  Collector  of  Central Excise   (Appeals),   New   Delhi,   it   is   seen   that   its   Preamble  provides   that the   appeal   &#8220;should   bear   a   court   fees  stamp  of   Rs.   4\/-.&#8221;   In  the   instant case the appellants did ask for the time vide their letter dated 6-12-1983, supra, but it appears from the impugned order that the Collector (Appeals) did   not   consider   it  proper   to  decide   the   said  application  presumably  on the ground that, in his opinion, such infirmity cannot be cured. I am afraid this approach of the learned Collector (Appeals) is neither judicious nor in consonance with the principles of natural justice. It was the duty of the Collector (Appeals) first to decide that request contained in the said letter dated 6-12-1983 after hearing the appellants before taking any final decision in the appeals. Moreover, procedural justice requires that in case the appeal is not properly stamped, it ought to have been returned to the appellants for presentation after supplying (affixing) the requisite Court Fees Stamp. No law or the procedural justice permits the rejection of the appeal straightaway without the return of the same or without requiring the appellants to remove the deficiency, on the ground that the appeal did not bear the requisite Court Fees. Even in the Civil Courts where the plaint is written upon paper insufficiently stamped, the Court is bound to give the plaintiff time to make good the deficiency and it is only when the plaintiff fails to supply the requisite stamp-paper within the period fixed by the Court, the plaint may be rejected. The Courts are also empowered to allow the plaintiff to pay the whole or the part, as the case may be, of the requisite Court Fees at any stage of the proceedings. It is true that there are specific provisions to this effect in the Code of Civil Procedure, 1908. To wit, Order VII, R.11 provides for the rejection of the plaint only when the plaintiff fails to pay the requisite Court Fees even asked for by the Court earlier and Section 149 C.P.C. empowers the Court to allow the plaintiff to pay the whole or the part of the requisite Court Fees at any stage. It is also true that there is no such express provision in the Customs Act, yet there is no prohibition in the Central Excises and Salt Act, 1944 in resorting to the principles contained therein. In the instant case the Central Excises and Salt Act, 1944 does not expressly provides for any Court Fees on the Memorandum of Appeal which are filed before the Collector, Central Excise (Appeals). Therefore, the general provisions of the Court Fees Act applies and the appellant is required to pay a fixed Court Fees stamp as per the Schedule attached to the Court Fees Act, 1870 and it appears that keeping in view the said Schedule it was provided in the Preamble of the Order-in-Original that the appeal should bear a Court Fees Stamp of Rs. 4\/-. Thus, in my considered opinion, substantial justice cannot be sacrificed at the altar of the procedural justice. In other words, in the absence of any prohibition in the Central Excises &amp; Salt Act, 1944, the substantial right of appeal cannot be snatched, away so lightly merely because at the first instance the requisite Court Fees was not paid. After all the Court Fees Act was passed not to arm a litigant with a weapon of technicalities against his opponent but to secure revenue for the benefit of the State. Court Fee is a Crown debt and can be realised even after the passing of the decree but before its execution. At any rate since the Collector of Central Excise while hearing and deciding the appeals filed under the provisions of the Central Excises and Salt Act, 1944, admittedly, acts judicially and is required to decide the appeal in a judicious manner, I am of the considered view that such infirmity is curable and the Collector (Appeals) has power, of course subject to his discretion, to allow the appellants to pay the whole or the part of the requisite Court Fees at any stage of the proceedings and, therefore, he should not have dismissed the appeals for want of requisite Court Fees Stamp straightaway without giving a proper opportunity to the appellants to remove the said deficiency, even though there is no such express provision in the Central Excises and Salt Act, 1944, empowering the Collector (Appeals) to. allow the appellants to pay the requisite Court Fees like Section 149 or Order VII, Rule 11, C.P.C. to secure the ends of justice. It is, however, made clear that the power to make up the deficiency of Court Fees is subject to the discretion of the authorities and is not claimable as a right by a party.\n<\/p>\n<p>5.     In  the  light of the foregoing discussions, I set aside the impugned order   and   remand   the   case   to   the   Collector,   Central   Excise   (Appeals), New Delhi to decide all the appeals on merits after giving a proper opportunity  to  the  appellants to pay the  requisite Court Fees in all  the, appeals.\n<\/p>\n<p>6.     Cross-Objections also stand disposed of accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Central India Tobacco Products &#8230; vs Collector Of Central Excise on 26 February, 1987 Equivalent citations: 1987 (11) ECR 522 Tri Delhi, 1987 (29) ELT 472 Tri Del ORDER G.P. Agarwal, Member (J) 1. All the captioned appeals arise out of a common Order-in-Appeal Nos. 20, 19, 18, [&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":[41,33],"tags":[],"class_list":["post-66636","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Central India Tobacco Products ... vs Collector Of Central Excise on 26 February, 1987 - 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\/central-india-tobacco-products-vs-collector-of-central-excise-on-26-february-1987\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Central India Tobacco Products ... vs Collector Of Central Excise on 26 February, 1987 - Free Judgements of Supreme Court &amp; 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