TMI Blog2004 (9) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... . This Court has granted stay earlier. Vacate Stay petition has been filed along with the counter-affidavit. Since pleadings are complete, and we have heard the learned Counsel for the parties, writ petition itself is disposed of at this stage. 3. The petitioners are aggrieved of Circular No. 66/15/2003-S.T., dated 5-11-2003 issued by the second respondent. The circular reads as under : I a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 13/2003-S.T., dated 20-6-2003, as this is not in relation to sale or purchase of goods. The exemption provided under Notification 13/2003-S.T. is applicable only for commission agents dealing in goods. Field formations and trade may be informed accordingly. 4. Sri S.R. Ashok, learned Senior Counsel appearing for the petitioner submits that basically a quasi judicial power which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Notification No. 13/2003, dated 20-6-2003 ? 7. It appears that there is a notification granting exemptions and this notification has been categorically interpreted by the circular by saying that the activity does not get covered under exemption notification. We fail to understand whether the authorities would go against the directions given in the circular. Besides that, the circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... require any Central Excise Officer to make particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the discretion of the [Commissioner of Central Excise (Appeals)] in the exercise of his appellate functions. 8. If the circular is read along with clause (a) to proviso to Section 37B, it becomes abundantly clear that if circular is appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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