1999 (10) TMI 697

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..... ndent. [Order per : Gowri Shankar, Member (T)]. The appeal filed by the department is against the order of the Collector (Appeals), in setting aside the order of the Assistant Collector impugned before him on the ground that he had exercised powers in the case of adjudication in excess of the limit prescribed by the Board. 2. We have heard both sides. 3. The Department s appeal conte .....

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..... of the Board in question was binding. It had expressed its inability to follow the decision of the Tribunal in CCE v. Jaypee Agro Chemicals Ltd. Others - 1999 (109) E.L.T. 819 (T) = 1998 (27) RLT 681, holding to the contrary. 5. However the matter before the Assistant Collector was not one relating to demand under Section 11A. It related to recovery of Modvat credit alleged to have been erron .....

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..... limiting the scope of the circular to the subject of which it was issued would be a technical view. We have in the order referred to above extensively discussed reasons holding the circular as binding and so to be taken note of by the Tribunal in determining the jurisdiction. On that principle it would follow that it would not be appropriate to extend the scope of circular to areas with which it w .....

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