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2014 (9) TMI 964 - AT - Central ExciseDuty demand - Demand relates to the polyester staple fibre manufactured from waste polyethylenene terephthalate (PET) bottles - Held that:- Goods were manufactured by the appellants from plastic scrap and waste including waste PET bottles - Impugned goods were not classifiable under the Central Excise Tariff during the period up to 28th June 2010 and they were brought under the scope of the said chapter in view of the insertion of Chapter Note 1A in Chapter 54 with effect from 29-6-2010. Consequently, for the period up to 28th June 2010 the goods were not liable to Central Excise duty as has been held by the CESTAT in the case of G.P.L. Polyfils (2005 (1) TMI 375 - CESTAT, NEW DELHI). In this regard it is pertinent to note that the C.B.E. & C. vide Circular dated 29-6-2010 stated that the case of G.P.L Polyfils Ltd. would be relevant for the particular facts as in the said case and hence cannot be a binding precedent in other matters. - There is no doubt that the Tribunal’s decisions have precedential value. It is also seen that the adjudicating authority while not following the said judgement has not quite distinguished the same and such an act (of not following the said order) is not in conformity with the requirement of judicial discipline inasmuch as the distinguishment has to be rational, logical and substantive enough to take away the precedential value of the judgement and the adjudicating authority’s attempt at distinguishing the CESTAT order falls abysmally short of that requirement. - Decided in favour of assessee.
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