2011 (7) TMI 425

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.... are that the assessee is engaged in the manufacture of Polyester Staple Fibre (PSF) from PET scrap and PET waste bottles. The Tribunal in the case of CCE Kanpur Vs. G.P.L. Polyfilms Ltd. 2005 (183) ELT 27 (Tri-Del), held that the Polyester Staple Fibre (PSF) manufactured from PET scrap and PET waste bottles, is not dutiable. Accordingly, the assessee surrendered the Central Excise registration. Thereafter, CBEC issued a Circular No.929/19/2010-CX, dt.29.6.10 under Section 37 B of Central Excise Act, 1944 clarifying that the Polyester Staple Fibre (PSF) from PET scrap and PET waste bottles is classifiable under Heading 55032000 of Customs Excise Tariff Act, 1985. After issue of the said circular, the Central Excise officers visited the fact....

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....h the order of Commissioner(Appeals), we find that the Commissioner(Appeals) has referred to the Tribunal s decision in the case of CCE Kanpur Vs. G.P.L. Polyfilms Ltd. 2005 (183) ELT 27 (Tri-Del), laying down that the Polyester Staple Fibre (PSF) from PET scrap and PET waste bottles is not dutiable. He also referred to the fact that the Revenue has accepted the above order and has not filed appeal against the same. As such, the Tribunal s order had attained finality and the department cannot take a different view.   5. As regards Board s circular issued under Section 37B, he observed that the said circular stand challenged by the appellant before Hon'ble High Court of Delhi by way of filing Writ Petition. The said writ petition sta....