1999 (10) TMI 697

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....llant. Shri R. Raghavan, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal filed by the department is against the order of the Collector (Appeals), in setting aside the order of the Assistant Collector impugned before him on the ground that he had exercised powers in the case of adjudication in excess of the limit prescribed by the Board. 2. We ha....

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....radise Conductor Pvt. Ltd. in appeal E/675/94 held that the circular of the Board in question was binding. It had expressed its inability to follow the decision of the Tribunal in CCE v. Jaypee Agro Chemicals Ltd. & Others - 1999 (109) E.L.T. 819 (T) = 1998 (27) RLT 681, holding to the contrary. 5. However the matter before the Assistant Collector was not one relating to demand under Secti....

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....ised for payment of duty. 6. We do not think it would be correct to say that limiting the scope of the circular to the subject of which it was issued would be a technical view. We have in the order referred to above extensively discussed reasons holding the circular as binding and so to be taken note of by the Tribunal in determining the jurisdiction. On that principle it would follow that....