2017 (1) TMI 1470

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..... ct - reliance placed in the case of SUCHITRA COMPONENTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, GUNTUR [2007 (1) TMI 4 - SUPREME COURT OF INDIA] - the matter remanded to the original authority to decide the issue de novo on merit but in the light of above clarificatory circular dated 1st May, 2012 - appeal allowed by way of remand. - C/51830-51834/2015-CU(DB) - Final Order Nos. C/A/50053-5005 .....

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..... ces under CTH 8523 51 00 and assessed to Nil rate of CVD under Central Excise Notification No. 6/2006-C.E. (Sr. No. 17). But the department has not accepted the contention of the appellant and demanded the duty. Being aggrieved, the appellant has filed the present appeals. 3. During the course of arguments, ld. Counsel for the appellant drawn our attention to the Board s Circular No. 12/2012-Cu .....

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..... r by stating that it is clarificatory in nature, so, it is not applicable retrospectively. 5. On the other hand, ld. DR has relied on the order of the lower authorities. 6. By considering the totality of facts and circumstances of the case, it may be mentioned that the circular having the clarificatory in nature is applicable retrospectively as per the ratio laid down by the Hon ble Supreme .....

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