2017 (11) TMI 2003

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...., ORDER P.K. Choudhary, Member (Judicial) : Briefly stated the facts of the case are as under: 2. The appellants are engaged in the manufacture of Water, Aerated Water, Soda Water, Fruit Pulp etc. classifiable under Chapter 21 and 22 of the Central Excise Tariff Act, 1985. 3. A Show Cause Notice dated 08.12.2008 was issued proposing demand of duty on the ground that the appellant ha....

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....ld have filed the application for remission of duty under Rule 21 of the Central Excise Rules, 2002. It is further observed that such remission is allowable within the permissible limit as per Board Circular. It is pertinent to mention that one cannot go beyond the scope of the Act or Rules made there under. In my considered view, the Board Circular is binding on the Revenue Officer as held by the....