2017 (6) TMI 934

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....cise Officers visited the appellant's factory premises. It was found that the statutory Registers namely, RG-1, was not maintained for a long time. Shri Hemanta Kumar Sahoo, father of the appellant, had given a letter dated 09.06.1999 addressed to the Superintendent of Central Excise, written in Bengali, where he stated that he was selling biri whole month, but he used to pay duty only for 20,000 pieces of biris. He was paying duty in such manner for the last three years. A Show-cause notice dated 23.06.1999 was issued proposing demand of duty of Rs. 1,71,920/- along with interest and to impose penalty on 2,45,60,000 nos. of hand-made biris allegedly removed clandestinely. The Adjudicating Authority confirmed the duty along with interes....

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....ords, I find that the Central Excise Officers visited the appellant's factory on 09.06.1999 and procured a letter dated 09.06.1999 of the appellant's father written in Bengali stating that he was paying duty only on 20,000 pieces of hand made biris. I agree with the submission of the ld.Counsel that the said letter cannot be treated as statement under Section 14 of the Act, 1944. The Hon'ble Calcutta High Court in the case of Sanwar Agarwal Vs. Commr. of Customs (Port) (supra), observed that where the statute empowers an authority to do a certain thing in a certain way, that thing must be done only in that way or not at all. Therefore, the statement under Section 14 of the Act would require to be recorded as per procedure specified ....

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...., that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification." Thus, the said Section specifies the manner in which the first schedule to the Customs Tariff Act may be amended. Such amendment may be carried out by notification in the Official Gazette and such notification must be placed before both the Houses of the Parliament for their approval. It is trite law that where a statute empowers an authority to do a certain thing in a certain way that thing must be done only in that way or not at all. All other methods of exercising such power are forbidden. This is the age old principle of law laid down by Jessell M. R. in the case of Taylor v. Taylor, reporte....