TMI Blog2013 (11) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... m shall be exempt from duty in terms of Circular No. 345 dated 29/10/87 - The appellant cannot take a plea that the Circular dated 29/10/87 withdrawn on 01/9/08 shall hold the field of exemption - But the peculiar circumstance in this case noticeable is from Notification No. 4/2010 which is part of the legislation denies exemption amending the Notification No. 8/2003 - This prevailed over the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 grants relief to the appellant in respect of above branded goods manufactured by SSI. Later on, that Circular was withdrawn by Board on 01/09/08 vide another Circular No. 354 consequent upon Apex Court judgment in the case of Kohinoor Elastics Pvt. Ltd. vs. CCE, Indore reported in 2005 (188) E.L.T. 3 (S.C.). While delivering judgment in that case, the Apex Court in para 9 thereof held that if la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the SSI exemption in respect of branded goods manufactured. 4. Heard both sides and perused the record. 5. There is no doubt that law laid down by the Apex Court is law declared under Article 141 of the Constitution. Therefore, the ratio laid down in Kohinoor Elastics Pvt. Ltd. vs. CCE, Indore (supra) being the law laid down on 04/8/05, that prevails. So also decision in CCE, Bolpur vs. Ratan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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