Trade notice prevails over uncirculated conference minutes in excise duty deferment dispute

Trade Notice No. 40/96 remained operative and had neither been withdrawn nor amended, so the deferment of excise duty until the fabric stage could not be displaced by tariff conference minutes that were never circulated to the trade through a trade notice. The Tribunal held that such uncirculated minutes could not override the existing trade notice or disturb the appellate findings. The Revenue's challenge therefore failed, and the Commissioner (Appeals)' order was sustained.

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Issues: Whether the Revenue could successfully challenge the order allowing deferment of excise duty till the fabric stage on the strength of tariff conference minutes, despite the existing trade notice.

Analysis: The Tribunal noted that the Commissioner (Appeals) had relied on Trade Notice No. 40/96, which had neither been withdrawn nor amended. The tariff conference minutes relied upon by the Revenue had not been circulated through any trade notice for the benefit of the trade. In these circumstances, the Tribunal held that the appellate findings could not be disturbed merely on the basis of uncirculated conference minutes.

Conclusion: The Revenue's challenge failed and the order of the Commissioner (Appeals) was sustained.

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