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TMI Blog2006 (10) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... - 4-10-2006 - [Order]- After hearing both sides duly represented by Shri J.C. Patel ld. Advocate and Shri P.K. Katiyar, ld. SDR, it is seen that the Commissioner (appeals) has not doubted the correctness of the impugned order of the Assistant Commissioner, on merits. He has, however, set aside the same and remanded it to the original adjudicating authority on the sole ground that since there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uffer from any infirmity. However, the Assistant Commissioner was also bound by the Circulars dated 14-12-95 and 30-3-98 requiring him to keep the issue pending in the call book. On this limited ground, the impugned order is set aside with direction to re-adjudicate the case after finalisation of the audit objection." 4. As is clear from the above, there is no dispute on merits i.e. the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... continue to issue protective demands on the basis of the objections raised by CERA which are contrary to Board's circulars instructions (not issued under Section 37B). Since the settlement of audit objection takes time, the protective demands go on piling up. In this regard, it is the consistent view of the Apex Court [Collector Central Excise, Patna v. Usha Martin Industries [1997 (94) E.L.T. 46 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of CERA objection if the objection is contrary to such Board's instructions or circulars." 6. Inasmuch as the matter stands settled, in favour of the appellants on merits, the Commissioner (Appeals)'s view that the matter should have been kept pending, is contrary to the above circular, which even debars raising of demands on the basis of CERA objection, which are contrary to the Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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