Board circular and undisputed receipt of goods defeated the departmental challenge despite alleged Rule 56A non-compliance.

Departmental appeal failed where receipt of goods in the factory was undisputed and the record did not establish non-compliance with Rule 56A's procedural requirements. The appellate authority relied on the Board's circular dated 23-6-1995, and that clarification applied to the matter. In the absence of any denial of receipt or proof of procedural breach in the order-in-original, the appellate finding could not be displaced. The departmental challenge was therefore not sustainable and was rejected.

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Issues: Whether the departmental appeal could succeed when the receipt of goods in the factory was not disputed and the case was covered by the Board's circular despite the alleged procedural non-compliance under Rule 56A.

Analysis: The grounds of appeal did not deny that the goods had arrived in the factory premises, and the order-in-original also did not dispute such receipt. The appellate finding noted that the adjudication had taken place before the Board's clarification dated 23-6-1995 and that the order-in-original did not establish non-compliance with the procedural requirements under Rule 56A. In these circumstances, the Board's circular was applicable and the appellate authority's conclusion could not be displaced.

Conclusion: The departmental appeal was not sustainable and was rejected.

Ratio Decidendi: Where receipt of goods is not denied and the record does not establish procedural non-compliance, a departmental challenge cannot succeed against the appellate finding, particularly when supported by an applicable Board circular.

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