2000 (8) TMI 766

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....ltant, for the Respondent. [Order]. - This is a Revenue appeal against OIA No. 78/98 (Try), dated 21-7-1998 by which the Commissioner (Appeals) has held in para 6 as follows :- "I have gone through carefully the facts of the case, the grounds of appeal and the submissions made by the respondent. In the instant case the Bill of Entry and the connected invoices relating to the capital goods....

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....egistered office/Head office provided that the entire consignment is received in the factory in the original packed condition and the duplicate copy of the invoice is endorsed by the Registry office/Head office to the effect that the consignment covered by Rule 52A invoice is delivered to the manufacturing unit for availing the credit." 2. The findings given in the above paragraph is chall....

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.... 460. Therefore it cannot be said that Board's circulars are not binding on the authorities. He submits that where there is a procedural direction given in Board's Circular, such procedural directions will have retrospective effect as also held in the case of Suresh Agrawal v. CCE by the Andhra Pradesh High Court reported in 1998 (103) E.L.T. 18. Therefore, he submits that the grounds urged in the....