2016 (4) TMI 1112

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..... And Mr. S.K. Saha, Adv. ORDER The Court :- The writ petitioner had challenged Customs Circular dated 27th June, 2002 regarding Levy of Special Additional Duty (SAD) on goods chargeable to duty under Additional Duties of Excise (Goods of Special Importance) Act, 1957. The circular appears to have been issued upon examination of the judgment of the Supreme Court in the case of Collector o....

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.... the provision of sub-Section 5 of Section 3A of the said Tariff Act or not. The impugned Circular was issued purporting to rely on the judgment of the Constitutional Bench of the Apex Court rendered in case of Collector of Central Excise, Vadodara v. Dhiren Chemical reported in 2002 (139) E.L.T.3 (S.C.). So it is apposite to examine the exact ratio of this judgment. In my view this judgment was r....

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....view of the aforesaid exemption. 11. Therefore the interpretation given by the Board by applying the Dhiren Chemicals case is appropriate and just. If this interpretation is given otherwise while applying the apparent and literal meaning, then the petitioner would unjustly be enriched. Therefore, I do not find any force in the submission of Mr. Mehta. As such this application is dismissed....

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...., 2015 an explanation was added after the proviso. Mr. Mehta further submitted that the Supreme Court in Dhiren Chemical Industries (supra) had said that if there were circulars issued by the Central Board of Excise and Customs which place a different interpretation upon the said phrase interpreted in the judgment, such interpretation would be binding upon the revenue. He submitted the notificatio....