2016 (6) TMI 72

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....inst the show cause notice issued from the office of Central Excise Commissionerate-Jaipur-I dt.6-8-2001, raising demand based on the circular dt.21-11-2001 holding duty on exempted final product by manufacturers producing both dutiable and exempted goods without maintaining separate account for inputs and in furtherance thereof a further show cause notice was served upon the petitioner dt.23-3-20....

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....he demand which is impugned in the instant petition deserves to be quashed. We called upon the respondent's counsel to seek instructions but as it is usual practice time was sought but no-one came forward to instruct counsel for the respondent as to what was the fate of the judgment of the Tribunal on which the petitioner placed reliance & what steps have been taken by the department pursuant....

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....esent circular dt.16-5-2008 that the Board's circular no.599/36/2001-CX dated November, 2001 stands withdrawn. After taking note of the circular dt.16-5-2008 of which we have made a reference and the very source of the circular dt.21-11- 2001 which stands withdrawn, in our considered view the demand raised by the Adjudicating Authority vide order dt.8-3-2002 does not hold good and deserves to....