2005 (2) TMI 138

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....itor-General of India (K. Swami and B. Krishna Prasad, Advocates, with him), for the appellant. Ms. Praveena Gautam, Advocate, for Pramod B. Agarwala, Advocate, for the respondent. [Order per : Arijit Pasayat, J.]. - During hearing of this appeal it was fairly conceded by learned Counsel for the parties that the decision of this Court, in Collector of Central Excise, Patna v. Usha Martin Ind....

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....a and Anr. [2004 (6) SCC 719] it was noted as follows : "We have noticed that para 9 (para 11 in SCC) of Dhiren Chemical case [2004 (6) SCC 722] is being misunderstood. It, therefore, becomes necessary to clarify para 9 (para 11 in SCC) of Dhiren Chemical case [2004 (6) SCC 722]. One of us (Variava, J.) was a party to the judgment of Dhiren Chemical case and knows what was the intention in inco....

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....ere not reopened. However, this did not mean that even in cases where the Revenue/Department had already contended that the benefit of an exemption notification was not available, and the matter was sub judice before a court or a Tribunal, the court or tribunal would also give effect to circulars of the Board in preference to a decision of the Constitution Bench of this Court. Whereas a result of ....