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TMI Blog1985 (5) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... t Act, 1944 filed by the Collector of Central Excise, Madras in respect of the order of the Tribunal dated 13-12-1984 and made in Appeal No. ED (T) (MAS) 60/82. The learned Senior Departmental Representative submits that when a two-Member Bench of the Tribunal has taken a view and if a single Member has not followed it, it would be a question of law meriting reference to the High Court. In the ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has found that the limitation under Section 11B is inapplicable and this would be a question of law for reference. 3. Finally, the third point that was raised by the learned SDR was that the powers exercisable by the Collector in the matter of condemnation of delay cannot be exercised by the Tribunal and this would also be a matter for reference to the High Court under law. 4. So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the reference arises, has taken for granted and assumed that the Collector of Central Excise has powers to condone the delay in the presentation of rebate claim by the parties without going into and examining the legality of the same and proceeded to exercise such discretionary power of condemnation in favour of the party. The question as to whether the Collector himself is empowered to condo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebate claim by a party would not be exercisable by the statutory Tribunal is not legally tenable and it is a settled proposition of law that the statutory Tribunal constituted as an appellate body would be competent to exercise the powers of condemnation if an adjudicating authority like the Collector of Central Excise is clothed with such discretionary powers. I therefore, do not find any questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tantive and accrued rights of the person in such a situation unless the law is made retrospectively applicable by express provision or by necessary implication. Courts have consistently taken the view that it would not be retrospectively applicable. Be it that as it may, this question is purely academic in the factual background of this case. On a consideration of all the submissions of the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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