TMI Blog2004 (5) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Notifications. To prevent the department to reopen cases.the Para 9 was incorporated to ensure that cases where benefits has been granted, cases should not be reopened. Otherwise Courts/Tribunals can not ignore a judgment of this Court and follow circulars of the Board. - C.C. 4014 of 2004, Special Leave Petition (Civil) No. 9914 of 2004 - - - Dated:- 6-5-2004 - S.N. Variava and H.K. Sema, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arified that when an exemption Notification uses the words "has already been paid", the benefit of that Notification would only be available if duty has, as a matter of fact, been paid and has been paid at the appropriate or correct rate. It is held that where the raw material is not liable to excise duty or to "nil" rate of duty then, as a matter of fact, no duty is paid and to such goods benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Dhiren Chemical's case it is held that the Circular would be binding on the Revenue. 6.We have noticed that Para 9 of Dhiren Chemical's case is being misunderstood. It therefore becomes necessary to clarify Para 9 of Dhiren Chemical's case. One of us (Variava, J.) was a party to the Judgment of the Dhiren Chemical's case and knows what was the intention in incorporating Para 9. It must be reme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue/Department had already contended that the benefit of an exemption Notification was not available, and the matter was sub-judice before a Court or a Tribunal, the Court or Tribunal would also give effect to circulars of the Board in preference to a decision of the Constitution Bench of this Court. Where as a result of dispute the matter is sub-judice a Court/Tribunal is, after Dhiren Chemi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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