2000 (1) TMI 373

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....y purchase nylon bolting cloth, wooden or metal frames from open market. The bolting cloth is cut to required size and fixed in the wooden/metal frames. The bolting cloth so fixed is then treated with sensitive emulsion. Negative containing the required design is placed between the screen and the light source. The screen is then exposed to light to produce the required design in the cloth. These frames, one for each colour, are mounted on the printing machine to print the design on the fabrics. The jurisdictional Superintendent issued show cause notice asking them to state as to why duty should not be demanded and recovered from them on the printing frames falling under Chapter Heading 84.42 of the Central Excise Tariff Act 1985. It appears....

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....944. As per that Section, Commissioner of Central Excise may direct any Central Excise officer to appeal on his behalf to the Appellate Tribunal if he is of the opinion that the order passed in the appeal is not legal or proper. In other words, before authorising an officer of the Central Excise to prefer an appeal to the Tribunal, the Commissioner should apply his mind to the facts which led to the appellate order and find whether there is illegality or impropriety in it for being taken to the Tribunal. Without forming an opinion on the legality or propriety of the order, the Commissioner is not to accord authorisation as a matter of course. In the instant case, it is distressing to note that the Commissioner did not apply his mind as was ....

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....bsp;                                           Collector                                                                          Central Excise &     &nb....