Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 1112 - HC - Central ExciseLevy of Special Additional Duty (SAD) as per Circular dated 27th June, 2002 - on goods chargeable to duty under Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Appellant submitted that the Supreme Court in one case had said that if there were circulars issued by the Central Board of Excise and Customs which place a different interpretation upon the said phrase interpreted in the judgment, such interpretation would be binding upon the revenue. Also in the alternative the petitioner was willing to prefer appeal before the statutory authority. Revenue submitted that the circular was upheld by the judgment in one case and there not having been any appeal therefrom, such judgment had achieved finality. The petitioner was aware of the judgment and at best the different interpretation claimed could be made applicable on and from 17th July, 2015 the date on which the proviso was substituted. Also the importation of the goods in question assessed pursuant to interim order dated 18th June, 2003 were prior and up to the year 2003. Held that:- the writ petition is disposed of with liberty to the petitioner to prefer a statutory appeal within a fortnight, if permissible in law. Since alternative efficacious remedy is to be availed of, this Court refrained from going into the merits of the matter. - Petition disposed of
|