TaxTMI 
TaxTMI 
1995 (1) TMI 188
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....plain - (i)  As to why Modvat credit to the tune of Rs. 13,36,07,056/- taken wrongly in the RG-23A Pt.II register of Sodium Sulphate during the period from 1-8-1988 to 9-9-1991 and utilised towards payment of duty on Sodium Sulphate during the period from 1-8-1988 to 30-6-1993 be not disallowed and demanded under Rule 57(I) of the Central Excise Rules, 1944 (for short `Rules'). (ii) As to why Duty of excise, quantified at Rs. 2,48,20,810/- payable towards duty on clearance of 1,18,916 M.T. of Sulphuric acid during the period from 1-7-1988 to 24-7-1991, on which exemption from payment of duty under Notification No. 217/86-C.E., dated 1-3-1986, was wrongly availed, be not recovered under Section 11A of the Central Excises and ....
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....nexure P/1) which is impugned in this petition as being without jurisdiction. 3.Respondents have filed elaborate reply in oppugnation. 4.The petitioner then submitted the rejoinder to the reply on 14-11-1994 and the responents in turn presented additional reply to the reply on 6-1-1995. 5.I have heard both the sides on admission of the petition. 6.Shri J.P. Gupta learned Senior Counsel, assisted by counsel Shri N. Khetan and Shri P.B.S. Nair, urged that - (a) Section 37-B of the Act conferred power on the Central Board of Excise and Customs, constituted under the Central Board of Revenue Act, 1963 to issue instructions and directions to Central Excise Officers for the purpose of uniformity in the classification of excisa....
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....eir true perspective and periphery and in raising demand where law stated `speed' and broke the `breakers'. It was inutile and futile to slip under the umbrella of Section 37-B, deeming it to be protective for the petition and position as assumed. (b) There is no question of absence of logical look or jurisdictional competence. (c) Demerits of the case apart, the petition resting on mere show cause notice, merits to be mortalised on the fulcrum of prematurity on one hand and of existence of effective and efficacious remedy of showing cause and pursuing further course, if orders turned out to be adverse eventually and were liable to be categorised as untenable. 8. Further proceedings on notice (P/1) were stayed by this Court on....
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..... In AIR 1994 SC 754; State of U.P. and Another v. Labh Chand, the Apex Court fittingly illumined the path as under : "When a Statutory Forum of Tribunal is specially created by a statute for redressal of specified grievances of persons on certain matters, the High Court should not normally permit such persons to ventilate their specified grievances before it by entertaining petitions under Art. 226 of the Constitution is a legal position which is too well settled." 13. Later in AIR 1994 SC 2377 (State of Andhra Pradesh v. M/s. T.G. Lakshmaiah Setty and Sons) the Supreme Court in reiteration ruled that orders of assessment, rendered under Tax laws, should be tested under the relevant Act and in no other way. Earlier it was held i....
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....ce is its function and validation. There is no lis like `Law versus justice' Let there be harmony, not antinomy. 16. Tax Laws are not like duddery. New problems when in sight, should be tackled through new solutions in proper light. Distortion of photo-picture is inevitable if you are unwilling to adjust your antenna to the Set. Interpretative instinct is welcome but has to be legal and logical - should be open but not oppressive. No system serves the cause if it is permitted to be perversive. Show cause notices are neither harbinger of doom, nor declarant of failure. System offers enough to "look forward" to "with hope". Robert Frost, in "The death of Hired Man" commented :- "And nothing to look backward to with pride, ....
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.... like courses from Ceaser to Ceaser's wife. It is aptly said that the world is comedy to those who think but tragedy to those who feel. It is prudent to stop feeling and start thinking. 18. In order to do justice to the industry of learned lawyers of both the sides, I have allowed this order, which could have been bit briefer to grow in size to say as to what is likely to ail and fail. 19. Having said so, I should permit the objection of the respondents to prevail and say `monosyallabic no' to the plea and prayer at this stage in view of the position of law and prudence of course, as noticed above. At times, silence is gold indeed. And to avoid prejudice to both the sides, I have noted points, as posed and opposed, but have ....