The court examined a remark in the impugned order directing forwarding a copy to the CBDT for further action. The court held that the direction should be expunged due to an unconditional apology.
Expunging the direction to refer the matter for CBDT from the order dated 29th September, 2006.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE SIDE
WRIT PETITION NO.7050 OF 2007
Commissioner of Central Excise & Customs Nasik ...Petitioner Vs. M/s.D.J. Malpani ...Respondent
Mr. R.V. Desai, Senior Counsel with Mr. A.S. Rao, for the Petitioner
CORAM : F.I. REBELLO & J.P. DEVADHAR, JJ. DATED : 11TH OCTOBER 2007
P.C.
The present petition seeks to set aside the impugned
| . | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| order | dated | 29th | Sept | ember, | 2006 | or | altern | atively | expunging |
| certain | remarks | in | the | said | order. | We | have | perused | the |
impugned order. There is no disparaging remark. The only remark is as under:-
| "Therefore, | while waiving pre- |
deposit of |
duty | and |
|---|---|---|---|---|
| penalty and |
staying recovery |
thereof | pending | the |
| Appeal, we a |
lso direct copy |
of this |
order | be |
| forwarded to |
the Central Board |
of Excise |
and | Customs |
| for inform |
ation and |
further | action." | |
| . This statement wa |
s made as the Tribunal found that on | |||
| remand an order was passed which was p | atently in defiance | |||
| of the Tribunal’s |
remand order which |
had | accepted | the |
| assessee’s contention that benefit of cum available to them. |
duty price was |
F.M.Jaswal
affidavit
tendering
unconditional
. Today when the matter comes up for hearing Shri
has
filed
an
apology and prays that the direction to refer the matter for
CBDT be expunged.
| . | Every Tribun | al and/or quasi | judicial | authority | which | ||||
|---|---|---|---|---|---|---|---|---|---|
| in | the | hierarchy | is subo |
rdinate | to | the | Tribuna | l is bou |
nd to |
| comply | w | ith the |
direction. | If | any |
party |
is | aggrieved | by an |
| order | the | remedy | is to |
prefer | an | Appeal. | A lower |
authority | |
| cannot | go | against |
the orde |
r of |
rem |
and iss |
ued | by the |
higher |
| Appellate | Authority. | In | fact | it is |
bound |
by | the terms |
of | |
| the rem |
and | order and |
cannot |
go | beyo | nd the |
term | s of the |
order |
| of | reman | d.Judicial | disciplin | e | req | uires th |
at | this | system |
| which | has | been | followed | in | our | judicial | syst | em must |
be |
| maintained | by | all j |
udicial | and | quasi |
jud | icial | authorities | |
| However, | considering | the | uncon | ditional | a | pology | tendered | ||
| today | the | directions | as |
co | ntained | in |
order | dated |
29th |
September,2006 to the extent quoted by us earlier are
expunged. With the above direction petition disposed of.
(J.P. DEVADHAR, J.)
(F.I. REBELLO, J)
1 issue framed by the court
Whether a remark directing forwarding an order to CBDT should be expunged from the impugned order.
Commissioner of Central Excise & Customs Nasik
M/s.D.J. Malpani
F.I. Rebello
J.P. Devadhar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
