2008 (5) TMI 546

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..... -5-2008 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri R.C. Chaure, Advocate, for the Appellant. Smt. A. Vasudev, JCDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The duty stands confirmed against the appelants by taking into account the quantity of imported palm oil as disclosed in Ullage Report after rejecting the actual quantity disc .....

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..... o decide the appeals themselves inasmuch as the issue is covered. We also note that the Assistant Commissioner in his impugned order has observed that though the issue is covered by the earlier decision of the Tribunal, as there is subsequently a Board Circular, the Tribunal decision need not be followed by him. It is well settled, that the Tribunal decision lays down the correct interpretation of .....

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