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Issues: Whether the appeal was liable to be dismissed as the dispute was covered by a binding circular issued by the Central Board of Excise and Customs.
Analysis: The issue was stated to be squarely covered by Circular No. 563/59/2000-CX dated 21st December, 2000. The circular was treated as binding on the Department, and no separate basis for interference with the impugned decision was recorded.
Conclusion: The appeal was dismissed.
Ratio Decidendi: A circular issued by the Central Board of Excise and Customs is binding on the Department, and where the dispute is squarely covered by such circular, the appeal is not liable to succeed.
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