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2011 (3) TMI 1405 - HC - Central ExciseImport of goods – shortage of goods imported – demand of differential duty amount on the differential quantity of 10.187 MTs of edible oil - Relying on the circular of Central Board of Excise and Customs (C.B.E. & C.) being No. 96 of 2002, dated 27-12-2002, Commissioner of Appeals set aside adjudication order dated 27-12-2007 - As per the circular, in case of bulk liquid cargo imports, shore tank receipt quantity should be taken as the basis for levy of customs duty, circular issued by the C.B.E. & C. shall come into effect from the date it was issued and not from the date when it is notified by way of public notice, whole objective of such circulars is to adopt a uniform practice and to inform the trade as to how a particular product will be treated for the purposes of excise duty. It does not lie in the mouth of the Revenue to repudiate a circular issued by the Board on the basis that it is inconsistent with a statutory provision, appeal dismissed
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