TMI Blog2001 (8) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : P.S. Bajaj, Member (J)]. This appeal has been preferred by the appellants against the impugned Order-in-Appeal dated 22-12-2000 vide which the Commissioner (Appeals) has upheld the order of Addl. Commissioner who confirmed the demand of Rs. 11,35,804.70 and imposed penalty under Section 11AC of the Act of Rs. 4,00,480/- and of Rs. 50,000/- under Rule 173Q of the Rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts contested by filing reply to the show cause notice wherein they averred that containers/packing materials in which they received the inputs were not chargeable to duty and that the demand was barred by time. They also relied on the Board s Circular No. B. 22/39/86-TRU, dated 5-9-86 wherein the Board clarified that no duty was chargeable when the empty containers were cleared from the factory i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08) E.L.T. 383 (T) and (3) G.D. Saini v. CCE, Jamshedpur - 2001 (130) E.L.T. 240 (Tri-Kolkata). Secondly, the demand was barred by time and to substantiate this ground, the learned Counsel referred to the Board s Circular Nos. B-22/39/86-TRU, dated 5-9-86 and 449/15/99-CX, dated 23-3-99 and argued that there was no suppression of material facts from the excise department when the Board itself had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the excise department by them and had referred to the Board s Circular No. B. 22/39/86-TRU, dated 5-9-86. This very circular of the Board was again reiterated by the Board in March, 1999 vide Circular No. 449/15/99-CX, dated 23-3-99. This circular was very much inforce as contended by the Counsel, during the period in question for which the demand has been raised from the appellants. The circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal. The Commissioner (Appeals) should have either confirmed those findings or reversed by making reference of the Board s circular relied upon by the appellants, referred to above. Therefore, the impugned order passed by him, in our view, is liable to be set aside and matter requires to be sent back for fresh decision after hearing both sides. 9. In view of the discussions made above, the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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