2006 (1) TMI 490

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tant, for the Appellant. Shri I. Mariana, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. -  Heard Shri B.N. Chattopadhyay, learned Consultant on the Miscellaneous Application for early hearing of Stay Petition filed by the applicant/appellant company. Learned Consultant for the applicant/appellant company submits that the Revenue Authorities have asked them for paying ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tay Application was pending before appellate authority [Commissioner (Appeals), CEGAT etc.] forbidden by Board's Circular dated 2-3-1990 and the said Circular was binding on all Central Excise Officers. He submits that the Board's Circular dated 2-3-1990, has not been withdrawn till date. He also submits that the Tribunal in its recent decision in the case of Loyal Super Fabrics v. Commissioner of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Heard Shri I. Mariana, learned J.D.R. for the Revenue. He submits that the Excise Authorities are bound by the circulars issued by the Board/Ministry. In this context, he relies upon the Board's Circular No. 788/21/2004-CX., dated 25-5-2004 issued from F. No. 208/4 I/2003-CX.6. 3. We have heard both sides. We find that the Board's Circular as referred to by the learned J.D.R. is appl....