TMI Blog1987 (8) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... il Application. The other prayers are consequential prayers with regard to the above said main objections raised by the petitioners herein. 2. Section 37-B of the Central Excises and Salt Act, 1944 reads as follows : "37-B. Instructions to Central Excise Officers. - The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods, issue such orders, instructions and directions to the Central Excise Officers as it may deem fit, and such officers and all other persons employed in the execution of this Act shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower cannot be controlled by the directions issued by the Board. No authority however high placed can control the decision of a judicial or a quasi-judicial authority. That is the essence of our judicial system. There is no provision in the Act empowering the Board to issue directions to the assessing authorities or the appellate authorities in the matter of deciding disputes between the persons who are called upon to pay duty. It is true that the assessing authorities as well as the appellate authorities are judges in their own cause; yet when they are called upon to decide disputes arising under the Act they must act independently and impartially. They cannot be said to act independently if their judgment is controlled by the directions g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave in a particular manner as directed by the Board. The general instructions given by the Board will bind such officers, only when they act in their administrative capacity. We are definite that this Section does not offend any of the provisions of the Constitution and as such, it is intra vires the Constitution. 3. The purpose for which the petitioners have approached this Court is that the excise authorities has issued the show cause notice, which is Annexure 'K' to the Special Civil Application. 4. The short facts of this case for the purpose of appreciating the contention of the petitioners herein are that the petitioners availed the benefit of the Notification dated 1-3-1986 and opted to come under the Modvat Scheme. On 2-4-1986 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew as to how far the clarification issued by the Board, which is Annexure 'J' to the main Special Civil Application will be binding upon the parties concerned. That is a matter which has to be decided by the properly constituted quasi-judicial authority and any instruction or clarification such as Annexure 'J' will not bind the quasi-judicial authority in deciding the above said contentions raised by the petitioners herein. The quasi-judicial authority without being obsessed by such clarification or trade notices, if any, in pursuance of such clarification will decide the issue as and when it comes up before them. As on date, the petitioners have to give explanation for the show cause notice issued by the Department. We are of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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