TaxTMI 
TaxTMI 
1962 (9) TMI 3
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....les and for quashing an order made by the said authority on 31st March, 1961 holding the petitioner guilty of offences punishable under Rules 9 (2) and 226 (ii) and imposing on it a penalty of Rs. 50/-. The Superintendent also made an order for the recovery of duty at the appropriate rate from the petitioner on 469.20 maunds of linseed oil which he found the petitioner mill had removed without payment of duty thereon. 2. This petition must be dismissed. The petitioner had admittedly filed an appeal against the order of the Superintendent, Central Excise, Raipur, to the Collector of Central Excise, Nagpur, and that appeal was rejected by the Collector on 18th September, 1961. Thereupon the petitioner preferred a revision petition to the G....
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....llector of Customs, Calcutta. The Company appealed to the Central Board of Revenue against the order of the Collector which was dismissed. While considering the question whether the order of the appellate authority even where the appellate authority merely dismissed the appeal without any modification of the order of the original authority. "It is obvious that when an appeal is made, the appellate authority can do one of three things, namely, (i) it may reverse the order, and (iii) it may merely dismiss the appeal and thus confirm the order without any modification. It is not disputed that in the first two cases where the order of the original authority is either reversed or modified it is the order of the appellate authority which is th....
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....nfirmed the order of the original authority even though it has no territorial jurisdiction to issue any writ to the appellate authority. We therefore, feel that on principle when once an order of an original authority is taken in appeal to the appellate authority which is located beyond the territorial jurisdiction of the High Court, it is the order of the latter authority which is the operative order after the appeal is disposed of, and as the High Court cannot issue a writ against the appellate authority for want of territorial jurisdiction it would not be open to it to issue a writ to the original authority which may be within its territorial jurisdiction once the appeal is disposed of, though it may be that the appellate authority has m....
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....ct, 1879, as applied to the Central Excises and Salt Act, 1944 and the Rules made thereunder and that, therefore, it could not be said that the order of the Superintendent, Central Excise, merged in the order of the appellate or revisional authority. The argument was that as the petitioner had no appeal or a revision petitioner had not complied with the condition precedent to the filing of an appeal or a revision petition under which it was open to him, it was in the same position as if it had not appealed or filed a revision petition at all. We are unable to accept this distinction. In the Collector of Customs, Calcutta v. The East India Commercial Co. Ltd. Calcutta & Others (supra), the Supreme Court has not recognized any such distinctio....