https://www.taxtmi.com/caselaws?id=152320 A Board circular applicable to the relevant period governing abatement was given effect according to its plain terms, and the Revenue's attempt to read a prior-payment restriction into it was rejected; the resulting reduction of duty and penalty demand was upheld in favour of the assessee. Where the validity of the underlying rule was pending before the High Court, the Tribunal held that the proper course was to remand the matter and keep it pending until the vires issue was decided, after which the original authority must decide the dispute according to law as declared by the High Court. en-us Mon, 26 Oct 2009 00:00:00 +0530 Sat, 29 Jun 2013 14:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152320 A Board circular applicable to the relevant period governing abatement was given effect according to its plain terms, and the Revenue's attempt to read a prior-payment restriction into it was rejected; the resulting reduction of duty and penalty demand was upheld in favour of the assessee. Where the validity of the underlying rule was pending before the High Court, the Tribunal held that the proper course was to remand the matter and keep it pending until the vires issue was decided, after which the original authority must decide the dispute according to law as declared by the High Court. Case-Laws Central Excise Mon, 26 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152320