1981 (9) TMI 291

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....o the Tribunal it was numbered as CD(DEL)(T) A. 1521/80 and was taken up for hearing yesterday, and at the request of Shri Bedi, today. 3. It appeared to us that the instant matter should not have been transferred in terms of the proviso to Section 31B(2) of the Act as it now reads, inasmuch as neither the fine nor the penalty levied in the case exceeds ₹ 10,000/-. 4. In terms of the proviso to Section 131B(2) of the Act, a proceeding pending before the Central Government which relates to an order where - (a) value of the goods confiscated absolutely, or (b) the difference in duty involved or duty involved, or (c) the amount of fine or penalty, determined by such order, does not exceed ₹ 10,000/-, ....

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....ctor and by his order dated the 27th February, 1980 imposed a penalty of ₹ 10,000/- on the appellant while allowing him to redeem the scooter on payment of a fine of ₹ 1000/-. 7. Before us, Shri A.K.S. Bedi, Advocate for the appellant contended that the word "or" occurring after sub-clauses (a) and (b) of Section 131B (2) as well as between the words "fine" and "penalty" in sub-clause (c) of the said proviso to Section 131B(2) have to be read as "and". Alternatively, he submitted that, at least, the word "or" occurring between "fine" and "penalty" in sub-clause (c) of the proviso to Section 131B(2) should be read as "and". He relied upon an extract from Maxwell on Interpretation of Statutes, 11th Edition, incorporated in t....

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....sed in a statute must be understood in their ordinary grammatical sense. 9. We do not see any such manifest absurdity either in the provision itself or read with the other provisions of the Act, if we do not read "and" for "or". Nor do we find that it is a case where the object of the enactment of Section 131B(2) is frustrated, unless it is so read Quite to the contrary, it would not result in any anomaly whatsoever if we read the proviso as it stands. 10. We have given the purport of the proviso to Section 131B(2) in para 4 supra. It deals with the question of jurisdiction insofar as proceedings pending immediately before the appointed date before the Central Government are concerned in terms of the quantum of fine or penalty o....