NDLI: Commissioner of Central Excise, Haldia Vs. M/s. Krishna Wax (p) Ltd.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	1944 Central Excise Act 11A and 35L 4 ss.3 6
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Central Excise Act, 1944 – ss.3, 4, 6, 11A and 35L – Search conducted at the registered office and the factory premises of the Respondent by the officers of the Central Excise Commissionerate on the basis that the Respondent manufactured Foots Oil, Pressed Wax etc. without observing the mandatory procedure and clearing excise duty – Writ petition filed by the Respondent inter alia objecting that the department had no authority to proceed in the matter as no manufacturing activity was undertaken – Direction to decide the preliminary objection first – Show Cause Notice issued by the office of the Commissioner of Central Excise, Haldia, inter alia stating that after considering the preliminary objection, the Assistant Commissioner of Central Excise decided to proceed in the matter and called upon the respondent to show cause as to why inter alia the amount specified in the notice be not demanded – Respondent filed writ petition stating that the notice was issued without deciding the preliminary objection – Direction to furnish copy of the Internal Order dated. 15.03.2006 to the respondent by which the preliminary objection was decided – Furnished – Respondent filed appeal challenging the said Order – Appeal allowed – Appellant filed appeal before the Tribunal – Dismissed – Held: Respondent had not registered itself and was not paying any excise duty on the products that it was manufacturing – Search conducted led to the recovery of certain material on the basis of which the Department was considering the matter – At that stage, in the writ petition the order was passed directing the appellant to decide the preliminary objection whether the Department had jurisdiction to proceed in the matter before deciding any other issue on merits – Provisions of the Act do not contemplate any such prima facie determination to be arrived at and requiring that copy of such determination be submitted to the concerned person and only hereafter to proceed in the matter – Merely because the Internal Order was communicated to the respondent, it would not afford it a cause of action to file appeal against said Order – Communication of Internal Order was only in obedience of the directions issued by the High Court –Department justified in not communicating the Internal Order on its own – It was not a decision or determination which was arrived at in terms of s.11A(10) – Respondent therefore could not have preferred any appeal against said Order – Appellate Authority and the Tribunal failed to appreciate this basic distinction – Appellate order and the order under appeal, set aside – Proceedings pursuant to show cause notice be taken to logical conclusion – Respondent entitled to put in its response to said show cause notice within three weeks from the date of this judgment and also entitled to place such material on which it seeks to place reliance, in support of its case – Matter shall thereafter be proceeded in accordance with law – Constitution of India – Art.226 – Excise Duty.
Judge	Honble Mr. Justice Uday Umesh Lalit
Neutral Citation	2019 INSC 1246
Petitioner	Commissioner Of Central Excise, Haldia
Respondent	M/s. Krishna Wax (p) Ltd.
SCR	[2019] 14 S.C.R. 579
Judgement Date	2019-11-14
Case Number	8609

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