2003 (8) TMI 225 - AT - Central Excise

Summary

The appeal involved the question of excise duty on Spent Sulphuric Acid. The Appellants were manufacturing chemicals and using Oleum as an input. A Trade Notice clarified that spent sulphuric acid is not a manufactured product and should not be charged duty again. The Tribunal allowed the appeal, citing Supreme Court decisions that Circulars issued by the Department are binding on Revenue, even if they differ from court interpretations.