2001 (5) TMI 287

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..... [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal with consent of both sides after waiving deposit. 2. On an application filed under Section 35E(2) of the Act, the Commissioner (Appeals) set aside the penalty imposed on Boisur Chemicals Pvt. Ltd., the appellant before us, by the Joint Commissioner under Rules 9(2), 52A and 210 of the Central Excise Rules and imposed a p .....

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..... nt. He says that by the judgment of the Supreme Court in Ranadey Micronutriens v. CCE - 1996 (87) E.L.T. 19 he is bound by this circular. In that judgment, the Supreme Court held that the circulars issued by the Board relating to classification are deemed to have been issued under Section 37B of the Act to ensure uniformity in classification and therefore binding upon the subordinate officers. The .....

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..... that a circular of the Board expressing an opinion as to whether the provisions of Section 11AC which is a penal provision would be retrospective in application or not to be treated on the same footing as circulars issued for classification or valuation under Section 37B. 4. In any event, the Supreme Court in its judgment, cited by the Advocate for the appellant, in CCE v. Elgi Equipments Ltd. .....

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