2020 (1) TMI 243

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..... ntral Board of Indirect Taxes and Customs - HELD THAT:- Having regard to the fact that the circular dated 22 nd August, 2019 on the basis of which the appeal had been disposed of is not applicable in the facts of the present case, the order dated 10.10.2019 is hereby recalled - the appeal is restored to file. Application disposed off. - Misc. Civil Application (For Recall) No. 1 of 2019 In R .....

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..... rned senior standing counsel for the applicant submitted that the instruction dated 22nd August, 2019 applies only to legacy issues viz. matters relating to central excise and service tax and that such instruction is not applicable to cases related to customs matters. It was submitted that due to inadvertence, the learned senior standing counsel was not in a position to point out the aforesaid fac .....

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