TaxTMI 
TaxTMI 
1989 (6) TMI 215
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.... Appeal. 2. Briefly, the facts are that the Assistant Collector issued one Show Cause Notice dated 1-8-1978 and thereafter, on hearing the parties dropped the proceedings on 1-4-1981 by Order No. 19 (23A) 1/AC/Cal X/78 dated 1-4-1981. 3. Subsequently, the department issued another demand dated 25-7-1981 without issue of a Show Cause Notice. They appealed against this order to the Collector (Appeals). The Collector (Appeals) observed, inter alia, that it has wrong on the part of the Assistant Collector to pass the impugned order on the basis of the same Show Cause Notice. The relevant portion of the observation of the Learned Collector (Appeals) is as follows :- "Having passed a final adjudication order on the Show-Cause Notice date....
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....as issued, therefore, the Order-in-Original dated 14-10-1985 was liable to be set aside and the learned Collector (Appeals) erred in upholding the same. 8. It was, therefore, their submission that the order of the Collector (Appeals) may by set aside. 9. The learned JDR stated that the original Show Cause Notice dated 1-8-1978 was issued in respect of two aspects - (i) the question of exceeding of Notification limit which arose as a result of a question regarding clubbing of production of two units; and (ii) the aspect of valuation. In his order dated 1-4-1981, the Learned Assistant Collector dropped the proceedings only with reference to clubbing question. 10. He issued the second order dated 15-7-1981 with reference to the valuat....
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.... 14. I find that the submissions of the Learned Counsel have some force. 15. Since the Show Cause Notice dated 1-8-1978 admittedly incorporated the aspect of exemption as well as the aspect of valuation and the Assistant Collector had passed the Order-in-Original dated 1-4-1981 with reference to the same and in this order he had dropped the proceedings, therefore, it could only be held that the chapter with reference to all the aspects mentioned in the show cause notice was closed. 16. Further, the Learned Appellate Collector has in his order dated 25-9-1982 observed, inter alia, that - "The technical objection raised by Mr. Ganguly is a strong one Having passed a final adjudicating order on the show-cause notice dated 1-8-1978 ....
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.... Appellate Collector has travelled beyond his jurisdiction, his order is also a nullity in the eyes of law, and in these circumstances, it is immaterial whether an appeal was preferred against the said order of the Appellate Collector or not; but an observation or declaration by this Bench to the effect that it was a nullity was called for to clarify the legal position and set any doubt at rest in this regard. 23. [(Therefore, except insofar as this declaration required to be made, this Bench also could not go into merits of the Appellate Collector's order which had become final in the absence of an Appeal;), as rightly pointed out by the Learned Departmental Representative.] 24. Since the impugned order-in-original has been passed wi....