2006 (1) TMI 490

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..... [Order per : V.K. Jain, Member (T)]. Heard Shri B.N. Chattopadhyay, learned Consultant on the Miscellaneous Application for early hearing of Stay Petition filed by the applicant/appellant company. Learned Consultant for the applicant/appellant company submits that the Revenue Authorities have asked them for paying the duty and penalty amounts immediately, and they have sent a copy of the .....

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..... als), CEGAT etc.] forbidden by Board s Circular dated 2-3-1990 and the said Circular was binding on all Central Excise Officers. He submits that the Board s Circular dated 2-3-1990, has not been withdrawn till date. He also submits that the Tribunal in its recent decision in the case of Loyal Super Fabrics v. Commissioner of Central Excise, Pondicherry reported in 2004 (173) E.L.T. 91(Tri.-Chennai .....

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..... Excise Authorities are bound by the circulars issued by the Board/Ministry. In this context, he relies upon the Board s Circular No. 788/21/2004-CX., dated 25-5-2004 issued from F. No. 208/4 I/2003-CX.6. 3. We have heard both sides. We find that the Board s Circular as referred to by the learned J.D.R. is applicable in the case of first appeal filed before the Tribunal against an Order of the C .....

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