TMI Blog2012 (8) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... are called upon to pay duty and the department – Held that:- Such orders are required to be passed by exercising independent mind and without impartiality and while doing so, such Authorities are required to consider various evidences made available to them - Circulars issued by the Department which are in the nature of guidance to such Authorities and, therefore the contents of such circulars co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar issues, and therefore, we propose to dispose of both the appeals together by this common judgment and order. 3. In both the appeals, the concerned High Court held that the Circular No. 8/2006 Customs (in short the Circular ) dated 17th January, 2006 is beyond the powers conferred on the Central Board of Excise and Customs (in short the Board ) under Section 151-A of the Act, and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration, the High Court held that in law the Assessing Authority while adjudicating the issue, functions as a Quasi Judicial Authority and also that the powers exercised by the Appellate Authority or the Central Government as revisional authority, must be held to be Quasi judicial powers. Reference in that context was made to the decision of this Court in the case of Orient Paper Mills v. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the facts and circumstances of the case and relying on the aforesaid decision of this Court, we hold that the Assessing Authorities as well as the Appellate and the Revisional Authorities are creatures of the Act and they perform the functions of the Quasi judicial Authorities and the orders passed by them are also Quasi judicial Orders. Therefore, such orders are required to be passed by exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id observations and directions, we dispose of these appeals requesting the Assessing Authority to consider the matters afresh and de novo in accordance with the observations made herein but leaving the matters entirely to be decided by the Authorities by exercising its own independent mind. To the aforesaid extent, the orders of the High Court stand modified. 10. It is also pointed out that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
