2008 (2) TMI 217

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....cate, for the Appellant. Shri B. K. Singh, Jt. CDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. In view of COD clearance obtained by the appellants Public Sector Unit, the earlier order of dismissal dated 13-4-2007 is recalled and the appeal as well as the stay petition are restored to their original numbers. 2. After hearing the matter for som....

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....he said Circular is binding on the departmental authorities. He also points out that in the COD clearance submitted by the appellants at Sl. No. 20, the department's request for filing an appeal has been rejected in respect of BPCL regarding excisability of the very same product. 4. Shri B. K. Singh, ld. Jt. CDR appearing for the department, states that the Circular dated 1-10-96 issued by the ....