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2015 (10) TMI 2522 - AT - Central ExciseWhether the impugned order has examined that dispute in the present matter in the light of the direction issued by this Tribunal - adjudicating authority has approved the action of the Board in amending the anomaly in the circular of 25th April 2005 by circular of 16th June 2005 and has invalidated the decision of the Larger Bench in re Eicher Tractors [2005 (9) TMI 340 - CESTAT, NEW DELHI] - Commissioner has not discharged the directions of the remand - Held that:- The Larger Bench was seized of the earlier decision of the Tribunal in re Eicher Tractors holding that fresh valuation at the time of removal would not be in conformity with the statute as the goods have already borne the burden of duty of excise. Further, the genesis of the reference to the Larger Bench was also a matter of consideration. Above all else was the factum of rescinding of the erstwhile Central Excise Rules, 1944 with effect from 1st July 2001 and subsequent notification of the CENVAT Credit Rules, 2002. Taking note of a clarification issued by the Central Board of Excise & Customs in circular no. 6/39/2000-CX-I dated 1st July 2002 for handling removal of inputs effected under erstwhile provisions by categorizing them for determining value under section 4 of Central Excise Act, 1944 and the subsequent clarification in circular no. 813/10/2005 dated 25th April 2005, the Larger Bench confirmed that the latter prevailed and continued to prevail, notwithstanding the circular of 16th June 2005, in view of the superceding nature of the clarification issued in April 2005. It was not open to the adjudicating Commissioner to go beyond the decision of the Larger Bench unless it was distinguishable. There is no finding by the Commissioner to that effect. he appellant had reversed the credit of duty taken or paid equivalent amount and was, thereby, in conformity with Rule 3(5) of CENVAT Credit Rules, 2004 as applicable to earlier clearances. This is in conformity with the ruling of the Larger Bench supra. - Decided in favour of appellant
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