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2010 (9) TMI 29 - HC - Central ExciseModvat / Cenvat – Valid duty paying document – circular dated 8.11.1994 – credit on the basis of gate passed issued before 1.4.1994 – Held that: - Although a circular is not binding on a Court or an assessee, it is not open to the Revenue to raise the contention that is contrary to a binding circular by the Board. When a circular remains in operation, the Revenue is bound by it and cannot be allowed to plead that it is not valid nor that it is contrary to the terms of the statute. - Despite the decision of this Court, the Department cannot be permitted to take a stand contrary to the instructions issued by the Board. - A show cause notice and demand contrary to existing circulars of the Board are ab initio bad. - It is not open to the Revenue to advance an argument or file an appeal contrary to the circulars – Modvat credit amounting to Rs. 23,85,653 allowed.
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