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2013 (1) TMI 609 - HC - Central ExciseRate of ad valorem duty of central excise on cranes covered under the Heading No. 84.26 Sub-heading No. 8426 - 12% or 15% - difference in English & Hindi version of the Bill introduced in the Lok Sabha - no such specific order of the Hon’ble Speaker of rectification of the error - Held that:- The authoritative text which is published of the Bill passed by Lok Sabha is a corrected version which specifies the rate of duty as 15% ad valorem against the concerned sub-heading. The authoritative text of the Act which received the assent also contains the same rate. The note of the Joint Secretary shows that the proof copies of English and Hindi versions of the Bill forwarded by Ministry of Law to Lok Sabha contained rate of 15% ad valorem against the sub-heading 8246. Mistake occurred while printing the Bill by Lok Sabha Secretariat before introducing the same in the House. The only flaw is that while correcting the mistake which had crept in the English version of the Bill introduced before the Lok Sabha, there was no specific order of the Hon’ble Speaker obtained for accepting the error as patent error. As the Hindi version of the Bill presented before the Lok Sabha contained the correct rate of 15%. The printed version in English and Hindi of the Bills passed by Lok Sabha forwarded to Rajya Sabha contained the correct rate of 15%. The assent of the Hon’ble President of India has been received to the Bill which contains the rate of 15%. Failure to obtain sanction of the Hon’ble Speaker under Rule 95 of the Rules of Procedure in the facts of this case is thus, only a procedural defect. There is no illegality attached to it. At highest, there is an irregularity of the procedure. Therefore, bar of Article 122(1) of the Constitution of India will be squarely attracted in the present case. Direction to pay costs may be recalled - This request cannot be acceded to inasmuch as the orders passed by this Court from 13th July, 2006 onwards show that there was failure on the part of the Respondents to produce relevant documents. The correspondence on record shows that even no heed was paid to the correspondence made by the learned Additional Solicitor General of India. Therefore, not inclined to revoke the said order of payment of costs - no merit in the challenge to the impugned order.
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