{"id":93222,"date":"1986-04-29T00:00:00","date_gmt":"1986-04-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-pulling-and-lifting-machines-p-on-29-april-1986"},"modified":"2015-11-14T09:21:51","modified_gmt":"2015-11-14T03:51:51","slug":"collector-of-central-excise-vs-pulling-and-lifting-machines-p-on-29-april-1986","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-vs-pulling-and-lifting-machines-p-on-29-april-1986","title":{"rendered":"Collector Of Central Excise vs Pulling And Lifting Machines (P) &#8230; on 29 April, 1986"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Collector Of Central Excise vs Pulling And Lifting Machines (P) &#8230; on 29 April, 1986<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1988 ECR 436 Tri Delhi, 1986 (25) ELT 210 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> S. Duggal, Member (J)<\/p>\n<p>1. This application moved by the Assistant Collector, Central Excise, Division-I, Ghaziabad, had been made with a prayer for vacating an order of stay passed by a Bench of this Tribunal on 15-1-1985, vide order No. 33\/1985-A. Shri P.K. Ajwani, SDR has appeared in support of this application. On being asked as to under what provisions of the Act such an application could be moved, as in view of the Bench, this is tantamount to a prayer for review of the earlier order, passed by a Bench, Shri Ajwani, SDR replies that the order is erroneous inasmuch as it has been passed ignoring judgment of the Hon&#8217;ble Supreme Court, in the case of <a href=\"\/doc\/96932\/\">Assistant Collector of Central Excise of Chandan Nagar v. Dunlop India Limited and Ors. He<\/a> further says that after the Bench has observed that there is no undue hardship to allow waiver of entire amount of duty, and as such the order dispensing with condition of pre-deposit of the penalty amount, and securing half of the duty amount by Bank Guarantee was not justified.\n<\/p>\n<p>2. Shri M. Ganeshan, learned Advocate for the appellant\/non-applicants in this case pointed out that apart from the fact that there was no provision in the Act for the Tribunal to review or recall earlier orders, and as such this application was not maintainable; otherwise also, this order was passed when the judgment in Dunlop India&#8217;s case had already come inasmuch as whereas the judgment of the Hon&#8217;ble Supreme Court was delivered on 30-11-1984, this order was passed on 15-1-1985. He stated that in case the respondent was aggrieved by such order, there was an appropriate remedy by way of reference etc.<\/p>\n<p>3.    We find in the first instance that this application has been moved by an Assistant Collector, whereas the respondent in the appeal is Collector of   Central   Excise,   North   UP   Collectorate,   Meerut.   Shri   Ajwani   could not   point   out   any   provisions   in   the   Act,   whereunder   any   officer   other than   respondent  Collector could, move  such  an  application.  We  therefore, find it to be a case, where the application has not been made by a competent   officer,   and   is  thus  not  entertainable.  Otherwise  also,  we  find  that what   the  application  wants  this  Bench  to  do  is  to  sit  in  appeal  over an earlier   order  on   merits.  This  is  not  warranted  by  provisions  of law.  The order of stay etc. could be modified or varied in the event of some subsequent   developments   on   facts,   and   it   is   not   open   to   the   party to   seek review   on   merits.   In   this   case,  as   already  pointed  out,  the  judgment  of Hon&#8217;ble Supreme Court had come before the order in this case was passed. It  was  for the Departmental representative at that time to have opposed the application on the basis of the said judgment.\n<\/p>\n<p>4.     We,   therefore  do  not   find  any  case  made  out  for  allowing  this application. It is rejected accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Collector Of Central Excise vs Pulling And Lifting Machines (P) &#8230; on 29 April, 1986 Equivalent citations: 1988 ECR 436 Tri Delhi, 1986 (25) ELT 210 Tri Del ORDER S. Duggal, Member (J) 1. This application moved by the Assistant Collector, Central Excise, Division-I, Ghaziabad, had been made [&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-93222","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>Collector Of Central Excise vs Pulling And Lifting Machines (P) ... on 29 April, 1986 - 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-pulling-and-lifting-machines-p-on-29-april-1986\" \/>\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 Pulling And Lifting Machines (P) ... on 29 April, 1986 - Free Judgements of Supreme Court &amp; 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