TaxTMI 
TaxTMI 
1975 (11) TMI 43
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....he question arises this way. Shri K.V.N. Prasad the first petitioner, is the Managing partner of the firm, M/s. Andhra Leaf Tobacco Development Company at Anantavaram, the second petitioner herein. The second petitioner firm was trading in tobacco from 1968 till the year 1972. The Collector of Central Excise, Guntur levied a duty of Rs. 1,17,476/- by his order dated 2-11-1972 on the tobacco goods of the second petitioner firm. Aggrieved by the said order, the petitioners preferred an appeal to the Central Board of Excise and Customs, New Delhi under Section 35 of the Act. They have also filed a petition to stay the order of the Collector of Central Excise, Guntur and also to restrain him from taking any coercive steps for realisation of the....
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....Central Board of Revenue, or in such cases as the Central Govt. directs, to any Central Excise Officer not inferior in rank to an Assistant Collector of Central Excise and empowered in that behalf by Central Government. Such authority or officer may thereupon make such further enquiry and pass such order as he thinks fit, confirming, altering or annulling the decision or order appealed against. 4. It is contended that under Section 35 of the Act, the Appellate Authority has no power to pass any order of stay and its power is only to pass final order. Since Section 35 of the Act, does not say like order 41, Rule 5, C.P.C., that an appeal shall not operate as a stay of decree appealed itself operates as stay of all proceedings. 5. I do not ....
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....at an express grant of statutory power carries with it by necessary implication the authority to use all reasonable means to make such grant effective (Sutherlands Statutory Construction, third edition, articles 5401 to 5402). The powers which have been conferred by Section 254 on the Appellate Tribunal with widest possible amplitude must carry with them by necessary implication all powers and duties incidental and necessary to make the exercise of those powers fully effective. In Domat's Civil Law (Caushing's edition), Volume 1, at page 88, it has been stated. 7. It is the duty of the Judges to apply the laws not only to what appears to be regulated by their express dispositions, but to all the cases where a just application of them may b....