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Rochiram & Sons Versus Union of India & Ors.

2016 (6) TMI 72 - RAJASTHAN HIGH COURT

Demand 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 pre .....

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- 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circular dt.16-5-2008 of which we have made a reference and the very source of the circular dt.21-11- 2001 which stands withdrawn, in our considered view the demand raised by the Adjudicating Authority vide order dt.8-3-200 .....

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rtment 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 & .....

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against the show cause notice issued from the office of Central Excise Commissionerate-Jaipur-I dt.6-8-2001, raising demand based on the circular dt.21-11-2001 holding duty on exempted final product by manufacturers producing both dutiable and exempt .....

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ty passed the order raising demand vide its order dt.8-3-2002 and immediately thereafter the petitioner moved amendment application seeking permission of the Court and that was allowed & he challenged validity of the order of the Adjudicating Aut .....

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006 (204) ELT 323 and according to him the department has complied with order of the Tribunal and made it applicable in rem and submitted that in the light of the order of the Larger Bench of the Tribunal the demand which is impugned in the instant p .....

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Tribunal on which the petitioner placed reliance & what steps have been taken by the department pursuant thereto. When the matter came up before us on the last date of hearing on 23-2-2016 we took serious note of the matter and since no-one was .....

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ficer is present in Court and informed that 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 .....

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