2006 (10) TMI 18

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....ld. Advocate and Shri P.K. Katiyar, ld. SDR, it is seen that the Commissioner (appeals) has not doubted the correctness of the impugned order of the Assistant Commissioner, on merits. He has, however, set aside the same and remanded it to the original adjudicating authority on the sole ground that since there was an audit objection, the adjudicating authority should not have decided the issue and ....

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....ulars dated 14-12-95 and 30-3-98 requiring him to keep the issue pending in the call book. On this limited ground, the impugned order is set aside with direction to re-adjudicate the case after finalisation of the audit objection." 4. As is clear from the above, there is no dispute on merits i.e. the appellants entitlement to benefit of Modvat credit in respect of the capital goods. Ld. Advocat....

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.... are contrary to Board's circulars instructions (not issued under Section 37B). Since the settlement of audit objection takes time, the protective demands go on piling up. In this regard, it is the consistent view of the Apex Court [Collector Central Excise, Patna v. Usha Martin Industries [1997 (94) E.L.T. 460 (S.C.)] that the instructions/circulars too have legal backing as these are part of the....