2003 (4) TMI 107

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....ed 12-7-89 issued by the Central Board of Excise & Customs it would not lie in the mouth of the respondent that there would be deemed removal from the warehouse on the date when the period of warehousing was over. It is his contention that in view of the aforesaid circular and the decision rendered by this Court in Paper Products Ltd. v. Commissioner of Central Excise, 1999 (112) E.L.T. 765 the judgments and orders passed by the Tribunal require to be set aside. 3.Admittedly in the present appeals, goods were sent to the bonded warehouse on 3-9-1991 for a period of three months, so the period of bonded warehouse was to expire on 2-12-1991. It is the contention of the assessee that it sought extension of period by filing application on 18....

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....irculars issued by the Board in exercise of its power under Section 37B of the Central Excise Act, 1944 and has held as under :- "This question is no more res integra in view of the various judgments of this Court. This Court in a catena of decisions has held that the Circulars issued under Section 37B of the said Act are binding on the Department and the Department cannot be permitted to take a stand contrary to the instructions issued by the Board. These judgments have also held that the position may be different with regard to an assessee who can contest the validity or legality of such instructions but so far as the Department is concerned, such right is not available. [See Collector of Central Excise, Patna v. Usha Martin Industries....