TaxTMI 
TaxTMI 
1998 (4) TMI 405
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....on of the Assistant Collector, claiming, inter alia, that the product merited classification under Heading 1507 only. The Collector in his impugned order observed as under : "However, on careful consideration, it is seen that Chapter Note 1(e) of Chapter 15 excludes `prepared waxes', medicaments etc. from the perview of this Chapter. The product under consideration confirms to various pharmacopoeia standards. Further Commissioner of Food and Drugs Control, Gujarat as well as Drugs Controller (India) have certified that the product `Bees Wax I.P.' as Bulk Drugs. These opinion cannot be brushed aside. As contended by the department Bees Wax is composed of a mixture of several chemicals, is wrong. Bees Wax is produced by the bees by biological process in Bees body. Bees Wax when processed undergoes natural oxidation by oxidation of denylpalmitate Ester Yields Isomers and Ester of Myrieyl Hydrogenate i.e. to say two isomer of C.15 and therefore as per the Chapter Note 1(b) of Chapter 29 Bees Wax is classifiable under Chapter 29. Further definition of bulk drug vide Notification No. 234/86-C.E., dated 3-4-1986 is very clear as it says any chemical or biological or plant product confi....
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.... the C.C.E., Dvn. V, Vadodara. Vide this order, the decision of the Asstt. Collector to grant them benefit of Notification 234/86 was up-held. The assessees filed RT 12 for the month of September, 1989 on 4-10-1989 in which this decision was referred to and also filed on 14-12-1989 the refund claim. Subsequently also, RT 12 were filed and latter classification list dated 20-3-1990 was also approved on 5-3-1991, the assessees sent a reminder to the Collector enclosing therewith a copy of Order-in-Appeal. 5. The Collectorate file, extracts of which were submitted by the ld. DR., commences from this point. The notes refer to this letter and also mention receipt of a copy of the order. The early notes show that the copy of the appeal order was not received in the Collectorate. A copy was then asked for from the A.C.'s office. A Note dated 23-4-1991 shows that the copy of the Order-in-Appeal, sent by the A.C. was received and read. Even then another copy was called for from the office of the Collector (Appeals), which was despatched vide letter dated 22-7-1991. The order was once again analysed and decision to file an appeal was taken on 16-10-1991. 6. It was submitted b....
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....be, is intended; (c) if the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is intended or delivered by post or a copy thereof is affixed in the manner provided in sub-section (1)." 10. In the present case, although the order so that a copy thereof was marked to the jurisdictional Collector, we are unable to verify the actual duty and also the modality of despatch in view of the submission that the relevant records of the office of the Collector (Appeals) are lost. 11. The word "communicate" has been interpreted in several publications. The extract from Law Lexicon - 1997 Edition, Wadhwa & Co., Nagpur, reads as under : "Communicate. The expression `communicate' in S. 39(2) is not synonymous with the expression `publish' which means to make....
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....der Rule 5 of the CESA, such powers can be delegated by him to officers subordinate to him. 16. Such delegation is necessary because a Collector in the field cannot function at all if all the authorities vested in him under the Act or under the Rules are to be exercised directly by him. 17. Therefore, in the situation on hand, it is to be accepted and held that the communication need not necessarily be made to the Collector himself but that it can be made to his office. 18. Now the Collector's office at Headquarters has a number of sections. There would be a section engaged in examination of Orders-in-Original passed by officers subordinate to the Collector and also Orders-in-Appeal passed by the Collector (Appeals). Where the order so issued the assessee may furnish the copies thereof to other sections also. In the present case, the impugned order of the Collector (Appeals) was communicated to the jurisdictional Assistant Collector vide the endorsement of the classification list which was to be effective on 20-3-1990 and which the jurisdictional Assistant Collector signed on approval on 18-5-1990. Thus, on this date an office of the Collector was in receipt....