1998 (7) TMI 376

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....Shri K.K. Anand, Rajesh Kumar, Ms. Smriti Mishra, S/Shri J.S. Agarwal, Ravindran, Advocates, for the Respondents. [Order per : G.R. Sharma, Member (T)].- All the captioned 72 Appeals were taken up together as the issue involved in all these Appeals was the same, therefore, they are being disposed of by this common order. 2. The short point for determination in these appeals is whethe....

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.... in the Act, the Central Government is empowered to confer these powers on any Officer. In pursuance of these Orders the Government of India issued Notification No. 8-CX., dated 2-9-1944 and subsequently Notification No. 98/59, dated 28-11-1959 conferring the power of confiscation and imposition of penalty without limit. However, for administrative purposes, the Government of India has been issuin....

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....emental instructions are administrative measures. Therefore, the issue for determination before the Bench in a number of cases earlier also arose as to whether the Notifications issued under Section 33 of the Central Excise Act, 1944 shall prevail over the supplemental instructions issued by the Central Board of Excise and Customs under Rule 233. Needless to say that the Notification has greater a....