Circular applicability to appeal facts led to dismissal of Revenue's case and allowance of the assessee's appeal.

Circular No. 306/22/97-CX dated 20.03.1997 was found applicable to the facts of the appeals, and that circular-based position was accepted after examination by the learned Attorney General. On that basis, the Revenue's appeals did not survive and were dismissed, while the assessee's appeal was allowed in line with the same circular. The document reflects application of the circular to the case facts rather than any broader doctrinal ruling.

---

---

Issues: Whether Circular No. 306/22/97-CX dated 20.03.1997 covered the facts of the appeals so as to justify dismissal of the Revenue's appeals and allowance of the assessee's appeal.

Analysis: The learned Attorney General, after examining the matter, conceded that the circular covered the facts of the cases against the Revenue. The appeals were therefore disposed of on that basis, with the Revenue's appeals not surviving and the assessee's appeal following the same circular-based reasoning.

Conclusion: The circular was held applicable to the facts of the cases. The Revenue's appeals were dismissed and the assessee's appeal was allowed.

---