TMI Blog2015 (12) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... at the said Circular has been struck down in the case of Gujarat Ambuja Exports Ltd. (2012 (7) TMI 679 - GUJARAT HIGH COURT ). - the first appellate authority has not erred in passing such an order. - Impugned order is upheld as correct, legal and does not suffer from any infirmity - Decided against Revenue. - Appeal No. C/543 to 547/06 - - - Dated:- 27-5-2015 - M. V. Ravindran, Member (J) And P. S. Pruthi, Member (T),JJ. For the Appellant : Shri A K Singh, Addl. Commr. (AR) For the Respondent : Ms Padmavati Patil, Adv. ORDER Per: M V Ravindran: All these appeals are disposed of by a common order as they are pertaining to the very same assessee and on the same issue. They are also directed against the very same ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould submit that the issue is no more res integra as Circular No. 5/2005 which was relied upon by Revenue has been struck down as null and void by the Hon'ble High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd. - 2013(289) ELT 273 (Guj). She draws our attention to the para 27 of the judgment. This judgement of the Hon'ble High Court has been followed in the case of CC v. Pasupati Acrylon Ltd. - 293 ELT 182 wherein identical issue as is in the case before us was being considered. She produces a copy of the same and also submit that against that judgement, the Special Leave Petition filed by Revenue was dismissed as reported in 2013 (297) ELT A102 (S.C.). 5. We have considered the submissions made by both sides and per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment, cess is being charged when BCD and CVD is full exempted or not paid in cash. Such practice not only causes unnecessary harassment to the importer but causes unnecessary litigation at all levels. Hence orders of assessment in all the aforesaid 5 Bills of Entry is set aside and, all these 5 appeals are allowed with consequential relief. It can be seen from the above reproduced findings the first appellate authority was correct to come to such a conclusion. This view of the first appellate authority and the view of this Tribunal is affirmed by the Hon'ble High Court in the case of Pasupati Acrylon Ltd. (supra). 6.1 As regards the reliance placed on Circular No. 5/2005 we find that the learned Counsel is correct in bringing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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