2012 (9) TMI 10

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s and the administrative instructions having no statutory forces -Commissioner (Appeals) has not decided the issue involved in the appeal and simply adjourned the case to await the decision of Hon’ble High Court where the appeal is pending against the decision of the Tribunal which is arising out of the same cause of action - Commissioner (Appeals) has not decided the appeal on merits and simply a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the matter. 4. The Revenue is relying upon the Board Circular No. 162/73/95-CX dated 14 December, 1995 which contains the instructions regarding maintenance of call book. The contention of Revenue is that the Commissioner (Appeals) has not followed the instructions contained in the circular. 5. I find that this circular is by way of administrative instructions and the administrative instruc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X