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Naffar Chandra Jute Mills Ltd. And Ors. vs The Assistant Collector Of Central ... on 3 March, 1993
cites
Central Excise Tariff Act, 1985
V.V. Iyer Of Bombay vs Jasjit Singh, Collector Of Customs And ... on 22 September, 1972
36. The respondents have called in aid the principle enunciated in the decision of V.V. Iyer v. Jasjit Singh (Supra) and Collector of Customs, Bombay v. Swastik Woollen (P) Ltd, to the effect that where two views are possible and the authorities adopt one of such views which cannot be termed to be unreasonable, the authorities' finding cannot be interfered with by the High Court. This principle appears to be in direct conflict with the well-known norm of construction that in the event of ambiguity in a fiscal statute the construction beneficial to the assessee should be adopted.
Indian Organic Chemicals Ltd. vs Union Of India And Ors. on 27 July, 1982
The law has been succinctly and correctly stated by S. Padmanabhan J. in Indian Organic Chemicals Ltd. v. Union of India and Ors., 1983 ELT 34 (Mad) :
The Central Excise Act, 1944
Plasmac Machine Manufacturing Co. ... vs Collector Of Central Excise, Bombay on 27 November, 1990
(2) Where there is a factual dispute as to the nature of the goods, the authorities are not so bound provided there exists good ground for holding otherwise (See: Plasmac Machine Manufacturing Co. Pvt. Ltd. v. Collector of Central Excise, Bombay, 1991 (32) ECR 1 SC).
Nayak Associates vs Union Of India (Uoi) on 1 September, 1990
61. Secondly, Courts have decisively held that an Assistant Collector has no power to review an order passed by an earlier incumbent. (See : Nayak Associates v. Union of India (supra)).
The Customs Tariff Act, 1975
Section 2 in The Central Excise Act, 1944 [Entire Act]
Coromandel Fertilizers Limited vs Union Of India And Ors on 17 August, 1984
39. It is true that the Supreme Court in Coromandel Fertilisers Ltd. V. Union of India and Ors., held:-