2007 (3) TMI 543

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....R, for the Respondent. [Order]. - The ld. Counsel appearing for the Appellant submitted that the Board Circular No. 690/6/2003-CX, dated 20-1-2003 is a departure of substantive provision of law and undesirable, imposing hardship to the assessee, should not be given its play. When the challan issued by the Department was for a demand of Rs. 11,968/- (Rupees Eleven thousand and Nine hundred si....

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....lan, does not allow order of adjudication to sustain and nothing is realisable for the patent illegality. 2. The ld. DR submitted that the authorities below were bound by the circular and following uniformity approach for implementation of Law Board issues a circular and that cannot be ignored by the authorities who acted on the basis of the circular. Therefore, demand is realisable. 3.....