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2016 (6) TMI 72 - RAJASTHAN HIGH COURTDemand of duty based on the circular dt.21-11-2001 - Circular has been examined by the Larger Bench of the Tribunal - Fate of the judgment of Larger Bench of the Tribunal - Circular dt.21-11-2001 which was the source of raising demand against the present petitioner & a subject matter of challenge in the instant proceedings came to be withdrawn by the department keeping in view order of the Larger Bench of the Tribunal by their subsequent circular no.870/08/2008- CX dt.16-5-2008. Held that:- after taking note of the circular dt.16-5-2008 of which we have made a reference and the very source of the circular dt.21-11- 2001 which stands withdrawn, in our considered view the demand raised by the Adjudicating Authority vide order dt.8-3-2002 does not hold good and deserves to be quashed. It is brought to our notice that a office note no.1/2016 has been issued from the office of Commissioner, Central Excise, Jaipur dt.26-2-2016 entrusting the senior officers to personally brief the department counsel. It is expected that henceforth necessary steps will be taken by the department to assist the Court in the light of the office note no.1/2016 dt.26-2-2016. Therefore, the order of the Adjudicating Authority impugned is hereby quashed & set aside. - Decided in favour of petitioner
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