TMI Blog2000 (1) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... t or repair the goods that suffer loss or damage. This Clause is called Warranty Clause in the contract. This Clause is operational for a period of 12 months from the date of commissioning of the equipment or 18 months from the date of despatch whichever is earlier. In terms of the pricing policy a sum equal to 2.5% of the estimated factory cost are reserved for Warranty obligations. BHEL was paying duty on the contractual value of the machinery at the time of clearance. In other words duty was also paid on 2.5% set apart for warranty replacements, even though warranty replacements were not cleared at the time of the clearance of the equipment. When replacement items were cleared for complying with the terms of the contract, duty was not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A reading of the impugned order would show that the appellant was responsible for effecting payment of Central Excise duties to the Government which was payable by BHEL. So the Commissioner appears to have proceeded against the appellant to impose penalty on account of his misfeasance and malfeasance as an employee of BHEL. Appellant as an employee could not have an existence independent of BHEL as far as Central Excise law is concerned. Appellant was only an employee of BHEL. He was not the person Incharge or was responsible for the conduct of the business of BHEL. Rightly the Commissioner has not proceeded against the appellant as a person who was Incharge and responsible for the conduct of the business at the time when BHEL committed de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Z.U. Alvi and be it known to the concerned authorities that it is their duty to follow the law of the land sincerely and need not follow the duty evasion/avoidance/deferrement modus operandies of this type." This is a classic instance to show how an Officer entrusted with a quasi-judicial function can become crazy and cause untold miseries in blatant violation of law with no regards for the rule of law. According to us if such an Officer is entrusted with quasi-judicial duties, he will resort to arbitrary exercise of power which will compel the victims to approach higher tribunals for extricating them from the illegal orders. The predicament of such an Officer is quite evident from the fate of the appellant before us. This case on hand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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