2008 (5) TMI 546

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..... 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 discharged in shore tanks. The lower authorities have relied on the Board Circular wherein we find that the issue stands decided by the Tribunal judgment laying down that the actual .....

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..... 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 law and cannot be ignored on the ground that there is a contrary circular of the Board. Inasmuch as the issue is covered by the above decisions, we set aside the impugned orders .....

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