2008 (10) TMI 564 - SCH - Central Excise

Issue involved in this case is squarely covered by the Circular issued by Central Board of Excise & Customs New Delhi bearing No. 563/59/2000-CX dated 21st December 2000 which circular is binding on the Department.

Summary

The Supreme Court of India dismissed the Civil Appeal citing a Circular issued by the Central Board of Excise & Customs, New Delhi, dated December 21, 2000, as binding on the Department. No order was made regarding costs. (Case citation: 2008 (10) TMI 564 - SC)