2019 (10) TMI 115

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....(949) ORAL JUDGMENT (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. By this appeal under section 130 of the Customs Act, 1962, the appellant - Commissioner of Customs has challenged the order dated 23.08.2007 passed by the Customs, Excise and Service Tax Appellate Tribunal in Appeal No. C/346/07. The appeal came to be admitted by an order dated 19.12.2007 on four substantial questions of law. ....

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....it provided for filing departmental appeals. 3. On the other hand, Mr. Mitesh Amin, learned Senior Standing Counsel for the appellant submitted that the instruction carves out exceptions inter alia where the Notification/Instruction/Order/Circular has been held illegal or ultra vires. Referring to the impugned order passed by the Tribunal it was submitted that Tribunal has found that circular No....

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....amely that this is a case where a circular has been held to be illegal or ultra vires. In this regard, a perusal of the impugned order shows that the Tribunal has only found that Circular No. 4/2004 dated 16.01.2004 was taken note of by the Tribunal in the case of M/s. Kiran Pondy Chems Ltd. v. CC Chennai (supra) and was held to be against the provisions of section 149. The Tribunal, in the entire....