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2013 (4) TMI 326 - GUJARAT HIGH COURTWhether the Bagasse based plain and pre-laminated particle boards falling under chapter Heading No. 4410 of the Central Excise Tariffs Act, 1985 are liable for payment of excise duty @ 8% ad valorem as provided under Notification No. 4/2006-C.E., dated 1st March 2006 (Serial No. 87) or eligible for full exemption under Notification No. 6/2006-C.E., dated 1st March 2006 (Serial No. 82). - Seizure of documents by revenue. - Maintainability of writ petition - Held that - In Harbanslal Sahnia and Another v. Indian Oil Corporation Limited and Others, reported in [2002 (12) TMI 564 - SUPREME COURT], Supreme court observed the contingencies in which the High Court could exercise its writ jurisdiction in spite of availability of the alternative remedy. - in this country of stiff competition it would be virtually very difficult for the petitioner to survive in the business. Companies manufacturing pre-laminated plain particle board made of Bagasse in other States of the country have not to pay any duty, whereas for the same product the petitioner in this particular State is being asked to pay duty of 8% ad valorem. It is for this reason that we are of the view that this writ petition seeks enforcement of fundamental right to carry on trade or business without any discrimination of any nature. The present petition is not the one in which the controversy centres around the issues which are primarily questions of fact. - here are good grounds in the present case so as to entertain this petition despite the fact that there is a remedy of appeal available under Section 35G of the Act. Any clarification issued by the Board is binding to the Central Excise Officers who are duty-bound to observe and follow such circulars. Whether Section 37B is referred to in such circular or not is not relevant. - Decision in the case of Ranadey Micronutrients v. Collector of Central Excise [1996 (9) TMI 124 - SUPREME COURT OF INDIA] followed. The submission that the letters issued by the Board in the present case were communications answering queries raised by the Commissioners of particular areas and hence such letters were not binding because they were not issued under Section 37B is not the correct proposition. When other Central Excise authorities of equal and higher rank have followed and acted as per the clarifications, the Commissioner, Surat, could not have taken a contrary view on the assumption that the clarifications were only letters and not orders under Section 37B. It is declared that the goods manufactured by the petitioner, namely, Bagasse Board, is chargeable to nil rate of duty under Serial No. 82(vi) of Table to Notification No. 6/2006-C.E. - Decided in favor of assessee.
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