2002 (5) TMI 368

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....upta, C.A., for the Respondent. [Order]. -  The Deputy Commissioner of Central Excise, Bhiwadi, vide his order dated 8-12-99 has sanctioned a rebate of Rs. 3,83,522.00 to the respondents under Rule 12(1)(a) read with Section 11B of Central Excise Act, 1944. However, in his order, he has directed the entire amount sanctioned to be appropriated against the demand confirmed on the party in....

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....on relating to the adjustment of the sanctioned refund amount against the confirmed demand in respect of which the appeals and stay petitions are pending before appellate fora. Consequently, the Commissioner (Appeals) has allowed the appeal of the party. 3. This is a Revenue appeal against the above impugned order of the Commissioner (Appeals). I have heard Shri S.C. Pushkarna, JDR for the....

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....orically directed that it is not open to the Revenue to raise the contention contrary to binding circular issued by the Board. It is further held by the Apex Court that it is not open to the Revenue to advance the argument or even file an appeal against the correctness or binding nature of a circular issued by the Board. It is further directed that apart from the facts that the circulars issued by....