9911796707
TMI Blog2016 (4) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner was willing to prefer appeal before the statutory authority. Revenue submitted that the circular was upheld by the judgment in one case and there not having been any appeal therefrom, such judgment had achieved finality. The petitioner was aware of the judgment and at best the different interpretation claimed could be made applicable on and from 17th July, 2015 the date on which the proviso was substituted. Also the importation of the goods in question assessed pursuant to interim order dated 18th June, 2003 were prior and up to the year 2003. Held that:- the writ petition is disposed of with liberty to the petitioner to prefer a statutory appeal within a fortnight, if permissible in law. Since alternative efficacious remedy is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular was issued purporting to rely on the judgment of the Constitutional Bench of the Apex Court rendered in case of Collector of Central Excise, Vadodara v. Dhiren Chemical reported in 2002 (139) E.L.T.3 (S.C.). So it is apposite to examine the exact ratio of this judgment. In my view this judgment was rendered on the fact that fresh re-rollable scrap for which the appropriate amount of excise duty had already been paid, was exempted from excise duty being charged in the event the same were used in any manufacturing process. The same nature of imported scrap was sought to be granted exemption contending that `nil duty' is also the duty inasmuch as by a notification it was declared that the Customs duty for import of such raw materials was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By a further notification dated 21st July, 2015 an explanation was added after the proviso. Mr. Mehta further submitted that the Supreme Court in Dhiren Chemical Industries (supra) had said that if there were circulars issued by the Central Board of Excise and Customs which place a different interpretation upon the said phrase interpreted in the judgment, such interpretation would be binding upon the revenue. He submitted the notifications relied upon by him where a different interpretation of the phrase considered in Dhiren Chemical Industries and therefore applicable to his case. Mr. Sharaf, learned Advocate appearing on behalf of the revenue, opposed the submissions made on behalf of the petitioner. He submitted the circular was upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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