TMI Blog1987 (2) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Cess 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 Cess levied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 all the four appeals have been filed without affixing the requisite Court Fees Stamp and infirmity which cannot be cured." 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 subje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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