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2016 (6) TMI 72

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..... tter of challenge in the instant proceedings came to be withdrawn by the department keeping in view order of the Larger Bench of the Tribunal by their subsequent circular no.870/08/2008- CX dt.16-5-2008. Held that:- after taking note of the circular dt.16-5-2008 of which we have made a reference and the very source of the circular dt.21-11- 2001 which stands withdrawn, in our considered view th .....

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..... ORDER Instant petition is directed against the show cause notice issued from the office of Central Excise Commissionerate-Jaipur-I dt.6-8-2001, raising demand based on the circular dt.21-11-2001 holding duty on exempted final product by manufacturers producing both dutiable and exempted goods without maintaining separate account for inputs and in furtherance thereof a further show cause no .....

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..... the order of the Larger Bench of the Tribunal the demand which is impugned in the instant petition deserves to be quashed. We called upon the respondent's counsel to seek instructions but as it is usual practice time was sought but no-one came forward to instruct counsel for the respondent as to what was the fate of the judgment of the Tribunal on which the petitioner placed reliance wha .....

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..... We do find the reference being made in para-5 of the present circular dt.16-5-2008 that the Board's circular no.599/36/2001-CX dated November, 2001 stands withdrawn. After taking note of the circular dt.16-5-2008 of which we have made a reference and the very source of the circular dt.21-11- 2001 which stands withdrawn, in our considered view the demand raised by the Adjudicating Authority .....

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