1998 (9) TMI 96 - HC - Central Excise

Summary

The High Court of Delhi allowed the petition challenging Circular No. 355/71/97-CX, stating that the Circular cannot interfere with the quasi-judicial function of adjudicating authorities. The Central Board of Excise and Customs was directed to reconsider the Circular in light of the CEGAT judgment and issue a fresh circular if necessary. The impugned circular dated 19-11-1997 will not bind adjudicating authorities until a new circular is issued.