2004 (3) TMI 502

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....astha, JDR, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. -  This is an appeal filed by M/s. Shetron Ltd., Bangalore against Order-in-Appeal No. C/373/R/2000-Sea C. Cus. No. 586/2000, dtd. 31-8-2000 passed by the Commissioner of Customs (Appeal), Chennai. 2. Shri K. Ramachandran, ld. Advocate appeared for the appellants and Shri M.K. Madhyastha, ld. JDR appeared fo....

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....though it was produced before him. 4. Shri M.K. Madhyastha on behalf of the Revenue stated that the Commissioner (Appeals)/adjudicating authority has not considered the Circular of the Board. 5. We have considered the submissions made by both sides. We find that the Circulars issued by the Board are binding on the Departmental authorities. In this case, the Circular No. 62/99-Cus.,....