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TMI Blog2011 (3) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... per : V.V.S. Rao, J.]. - The Commissioner of Central Excise, Visakhapatnam-II Commissionerate, filed this appeal under Section 130 of Customs Act, 1962, feeling aggrieved by the order dated 27-12-2007 in Appeal Nos. C/699 & 700 of 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench at Bengaluru. 2. The respondent is importer of edible oils thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2007. 3. There is no dispute that C.B.E. & C. issued circular dated 27-12-2002. As per the circular, in case of bulk liquid cargo imports, shore tank receipt quantity should be taken as the basis for levy of customs duty. The Adjudicating Authority came to the conclusion that C.B.E.& C.'s circular comes into effect from 24-3-2003 on which date the Commissioner notified the same to the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch circulars is to adopt a uniform practice and to inform the trade as to how a particular product will be treated for the purposes of excise duty. It does not lie in the mouth of the Revenue to repudiate a circular issued by the Board on the basis that it is inconsistent with a statutory provision. Consistency and discipline are of far greater importance than the winning or losing of court procee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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