Law: Central Excise Act, (I of 1944)

Section: 4(1),36C,35C

Law: Central Excise Rules, 1944

Section: 7,9,43,44,52,226,231A,236,241,243,244

[Central Excise Act (I of 1944)]......Section 36C & 35C--Appeal to High Court---"Aggrieved person"--Scope---Only an aggrieved person or the Collector may file an appeal in the High Court in respect of any question of law arising out of an order under S. 35C of the Central Excise Act, 1944---Reference/Appeal, in the present case, was filed by Collector Sales Tax and Federal Excise and the Additional Director Intelligence and Investigation--Memorandum of reference was not signed by the said functionaries than only by mentioning designation of said persons in the title, it could not ascertained that the Reference/Appeal had been filed by the Collector---Power of attorney had not been signed by the Collector but by an unknown person from the Collectorate of Sales Tax---Such person could not be considered aggrieved person under S. 36C of the Central Excise Act, 1944--Term "aggrieved person ", if it was referable to any officer of Sales Tax, then the word "Collector" would be a sheer addition to the statute and would make it redundant---Legislature had purposely used and signed two different expressions, which were "Collector" and "aggrieved person"---Redundancy could not be attributed to the legislature--Appeal to High Court was not maintainable in circumstances. Director, Directorate General of Intelligence and Investigation and others v. Messrs A1-Faiz Industries (Pvt.) Limited and others 2006 SCMR 129 and Additional Collector Sales Tax v. Messrs Associated Industries Ltd. 2009, PTD 1799 rel. (b) Interpretation of statutes---Redundancy could not be attributed to the Legislature. (c) Words and Phrases"---"Aggrieved person"---Connatation---Term "aggrieved person" denotes a person who had got o legal grievance i.e. a person illegally and wrongfully deprived of anything to which he was legally entitled to---"Aggrieved person" was not a person who suffered some sort of disappointment. (d) Administration of justice---All acts shall be done in the manner in which they were prescribed to be done and not in another manner. ORDER ROOH-UL-AMIN KHAN, l.-l-The appellants have filed this Appeal to seek answer to the following questions of law:-- (1) Whether as per facts and…

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