2009 (11) TMI 675

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..... ymon Glues & Chemicals (1999 (3) TMI 95 - HIGH COURT OF GUJARAT AT AHMEDABAD ) it was held that circulars and departmental clarifications issued by the department cannot operate when the field is occupied by a decision rendered by the Appellate Tribunal - respondents cannot take the stand that they are entitled to depart from the stand taken by the Tribunal in Ext. P7(b) order - petitioner cannot .....

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..... lakkad and Ext. P10(b) show cause notice issued by the Commissioner of Central Excise, Customs and Service Tax, Calicut calling upon the petitioner to show cause why Central Excise duty should not be imposed on them along with penalty and interest. The petitioner challenges Exts. P8, P9 and P10(b) on the ground that in view of the binding decision of the Customs Excise and Service Tax Appellate Tr .....

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..... to be charged with excise duty. The High Court of Gujarat has in Raymon Glues Chemicals v. Union of India [2000 (117) E.L.T. 29] held that circulars and departmental clarifications issued by the department cannot operate when the field is occupied by a decision rendered by the Appellate Tribunal. A similar view has been taken by the High Court of Bombay in Century Rayon v. Union of India [2002 ( .....

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