https://www.taxtmi.com/caselaws?id=234390 The High Court emphasized that technical and factual aspects should be independently evaluated by Revenue authorities without being bound by a circular, allowing consideration of a Tribunal decision if applicable. The Court directed that demands be stayed pending CESTAT's decision, ensuring equities were balanced. The circular's validity was questioned, with the Court ruling it should serve as a guideline rather than a binding mandate. The Court limited the appellant's duty liability to the post-amendment period, dispensing with the pre-deposit condition for the balance amount during appeals' pendency. This judgment clarifies manufacturing processes, circular impact on legal precedents, and legislative amendment applicability in tax disputes. en-us Mon, 22 Apr 2013 00:00:00 +0530 Mon, 10 Jun 2013 09:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234390 The High Court emphasized that technical and factual aspects should be independently evaluated by Revenue authorities without being bound by a circular, allowing consideration of a Tribunal decision if applicable. The Court directed that demands be stayed pending CESTAT's decision, ensuring equities were balanced. The circular's validity was questioned, with the Court ruling it should serve as a guideline rather than a binding mandate. The Court limited the appellant's duty liability to the post-amendment period, dispensing with the pre-deposit condition for the balance amount during appeals' pendency. This judgment clarifies manufacturing processes, circular impact on legal precedents, and legislative amendment applicability in tax disputes. Case-Laws Central Excise Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234390