Full Judgment
2. This application is purported to be a Reference Application moved by the Collector of Central Excise, Surat, against the Order No.455/93-WRB, dated 19-3-1993 passed by this Bench. Though the proforma for filing the Reference Application has been adopted by the Collector, in Column 8, he referred to Annexure 'B', which reads "Grounds of Appeal" and no question has been framed. On this ground itself, the Reference Application merits rejection straightaway. It is needless for me to mention that there cannot be any appeal against the order of the Tribunal, since it is final. However, provision is made for agitating any point of law, where either side feels that the Tribunal has erred on a point of law. In this case, much ado is made about a demand for Rs. 215.00 and a penalty of Rs. 100/-. The allegation is that the respondents have cleared some replacement parts from the factory without payment of duty, whereas on appreciation of the evidences placed before me, it was held by me that those clearances relate to bought out components cleared from outside Depot and on that ground allowed the appeal. There were also evidences produced during the hearing of appeal to show that the removals were effected from the place outside the licenced premises. There is absolutely no point of law and is purely a question of appreciating the evidence. It is a matter of regret that an officer of the rank of Collector is wasting the time of all in pursuing a matter, where the demand of Rs. 215/- and a penalty of Rs. 100/- are involved, especially when there is no legal point involved in the litigation. It is better that this time is devoted to more productive efforts. With this observation, I dismiss the Reference Application.
3. I would suggest that a copy of the order may be sent to the Board, Member (Judicial) for his information.