TMI Blog1989 (8) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) has held that Runners and Risers are steel ingots or steel melting scrap depending upon what they are fit for and that the relevant notifications arc applicable not only to steel ingots but also to steel melting scrap. 4. It was his submission that the order of the learned Collector (Appeals) was contrary to the Tribunal s decision in the case of Ravindra Steels. The learned Collector (Appeals) has himself said so in so many words and not followed the ratio of that order on the ground that all the points were not pressed before or brought to the notice of the Tribunal. 5. The learned Collector (Appeals) has inter alia referred to General Clauses Act and cited some examples. 6. It was their contention that the learned Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus there was no mis-statement or suppression of facts and the fact of production of Runners and Risers was in the knowledge of the departmental authorities from the beginning. Hence the department should not have invoked the extended period of time. 10. It was also his submission that according to Board s clarification issued in January, 1979 the notification should be read in the context of tariff description and not in isolation and, therefore, the Runners and Risers were covered by the exemption notification. It was also their submission that as a matter of fact no manufacturing process was involved and Runners and Risers merely arise during the course of production of ingots and, therefore, were not dutiable. In this connection they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore details but it was not open to him to mechanically sign of. 12. We would like to take this opportunity to observe that the law casts a duty and responsibility on both the departmental officers as well as assessees (and this was true even in cases covered by SRP). The departmental officers, therefore, cannot ignore or avoid their own responsibility in the matter. 13. The Rule 173B providing for the filing of classification list clearly shows that what is required of the Assistant Collector is the approval after such enquiry as he deems fit . The approval of classification list is an important part of the process of assessment and, therefore, the Assistant Collector is required to be very careful and is expected to apply his mind bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of declaration thereof in the classification list. In fact the approval of the classification list with this much description would only imply that even departmental officers (including AC) were labouring under the same belief. 16. Further, mention or non-mention of a particular notification was not of such significance because even if a person does not claim the benefit to which he was otherwise entitled to, but the officers know that the benefit was available they could have and indeed should have extended the benefit suo moto. The department was not expected to take advantage of somebody s ignorance. In fact it was open to the Assistant Collector to make suitable addition, subtraction or modification in the Classification List an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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