2006 (5) TMI 43

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....application has been filed against the Final Order Nos. 1172 & 1173/2005, dated 19-7-2005 [2005 (190) E.L.T. 109 (Tri.)] passed by this Bench. 2.In the above-mentioned order, this Bench examined the question of payment of duty on the goods cleared by the appellants to Domestic Tariff Area. During the relevant period, the Notification 2/95 prescribed 50% effective rate of duty of the aggregate o....

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....the learned Advocate who appeared for the appellants, strenuously argued that the Bench has committed an error apparent on the face of the record by not appreciating the binding nature of the Circular issued by the Board. Reliance was placed on the Supreme Court's decision in the case of Collector of C. Ex., Vadodara v. Dhiren Chemical Industries - 2002 (139) E.L.T. 3 (S.C.). It was further argued....

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.... the case carefully. The Tribunal examined the relevant notification and held that during the relevant period, the benefit of the Notification cannot be given to goods cleared under para 9.9(f) of the EXIM Policy in spite of the Board's Circular granting the same. The view of the Tribunal is that Notification has the force of law. It will have an over riding effect over the Board's Circular. It ca....