TMI Blog1982 (1) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... 980 passed by the Assistant Collector of Central Excise, Baroda Division holding that the product in question was chargeable to excise duty under Tariff Item 18(11) (iii), and (2) the order as per Annexure 'C' dated August 20, 1980 passed by the Assistant Collector of Central Excise, Baroda Division, refusing to grant refund in respect of the excise duty already paid for the period from March 29, 1975 to March 28, 1978, April, 1978 to September,1978 and October, 1978 to November, 1978, totalling to Rs. 161,424.60. 2. In so far as the first challenge is concerned, the impugned order as per Annexure 'B' has been passed by the Assistant Collector of Central Excise at Baroda. An appeal is competent under Section 35 of the Central Excises and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition under Article 227 of the Constitution of India in case the order passed by the revisional authority is adverse to the petitioner. The jurisdiction of this Court will then be restricted to the question whether or not the decision rendered by the competent authority under the Act is a plausible one or whether it discloses any error apparent on the face of the record calling for interference in exercise of the high prerogative jurisdiction under Article 227 of the Constitution. The authorities constituted under the Act must be permitted to discharge the functions for which they are constituted. They must be given an opportunity to play their statutory role in accordance with law and decide such questions in exercise of the functions e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be able to do what it alone can do. And the arrears and the attendant injustice will grow day by day. And in trying to solve the problems of others, it will not be able to solve the problems of others, it will not be able to solve its own problems. The mountain of arrears will become unmanageable and will undermine and even scuttle the system. Under the circumstances, we are not inclined to entertain this petition on merits and to decide on our own as to whether or not the product brought into existence by the petitioner is chargeable to duty under one or the other Tariff Items of the Schedule to the Act. Learned Counsel for the petitioner however submits that since the High Court had admitted the petitioner on December 15, 1980 the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner may not have filed an appeal to the appellate forum in view of the pendency of the present appeal. In case there are any such orders, it will be open to the petitioner to prefer appeals against the relevant orders before the appellate authority and we have no doubt that having regard to the observations made herein, the appellate authority will entertain the appeals without raising any plea as regards limitation, having regard to the facts and circumstances of the case which have arisen in the context of the pendency of the present petition. 5. In the ultimate result the petition fails subject to the aforesaid directions. Rule is discharged. Interim orders will stand vacated. There will be no order regarding costs. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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