TaxTMI 
TaxTMI 
1998 (2) TMI 292
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....laration on 3-7-1992 under a General description of the Tariff Item like `other articles of iron and steel'. However, the entire sub-headings under which the respective items fall has been shown, so also, for example, `copper and articles thereof' wherein large number of sub-headings have been shown but without indicating the articles. Likewise, they have mentioned `nickle and articles thereof' and in the sub-heading they have given the various sub-headings under which the articles would fall. This was again followed by another declaration, dated 16-10-1992, wherein they have specifically named all the articles which would fall under the respective sub-headings. This declaration of 16-10-1992 was not accepted by the lower authorities on the....
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....met. I, therefore, hold that the order of the Additional Collector is correct and is maintainable in law. As regards the case law cited by the appellants, the Additional Collector has adequately dealt with it in her order. In view of the above the appeal is rejected." 2. The learned Advocate submits that as can be seen from the Order-in-Original itself they had relied on 14 judgments in their favour. However, the Additional Collector has not even taken pains to go through these judgments to distinguish the same for not applying. He has merely stated as follows :- "14. The party has quoted a number of judgments and trade notices etc. in support of their contention that Modvat credit in respect of the disputed inputs was av....
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....etailed description of every input should have been given in the declaration. It has been held that where a generic description of the inputs is given which are clearly identifiable as coming under a specific Chapter heading or sub-heading, the requirement of Rule 57G would be satisfied. We have perused the copies of the documents, annexed to the Memorandum of Appeal showing the various declarations filed by the Appellants. It cannot be denied that the declarations have given the correct classification and description of the inputs. This has not been denied by the Asstt. Collector though he has observed that some of the items like Harness Oil and Front spring could not be covered by `Cargo Body and Parts'. We, therefore, hold that the disal....
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.... Higher Forums are precedence which are required to be followed and applied by all lower authorities. The non-following or non-analysing the judgments is a breach of discipline and it is considered by the Hon'ble Supreme Court, as an act of indiscipline as held in the case of Union of India v. Kamlakshi Finance Corporation Ltd. as reported in 1991 (55) E.L.T. 433. 6. Be it as it may be, in this particular case a declaration, dated 3-7-1992 has been filed. They have given the Tariff description like `other articles of iron and steel'; `copper and articles thereof'; `nickel and articles'; `Misc. articles of base metals'; `aluminium and articles thereof etc.'; `lead ingots and articles thereof'; `zinc ingots and articles thereof'. Like....
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....he Rule 173B pertaining to the duties and responsibilities of the Assistant Commissioner before granting approval of the classification, has observed that the approval of classification, list is an important part of the process of assessment and, therefore, the Assistant Commissioner is required to be very careful and is expected to apply his mind before according approval. The judgment further states that he is entitled to and indeed required to make such enquiries and call for such information in order to arrive at the correct decision. The Tribunal further observed that, `in other words the act of approval was not merely a passive act of occurrence but involves an active decision making and the Assistant Commissioner was required to full....