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TMI Blog2017 (11) TMI 2003X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.09.1971, with regard to allowable limit of breakage of bottles - HELD THAT:- The Board Circular is binding on the Revenue Officer as held by the Hon'ble Supreme Court in various decisions - Reliance can be placed in the case of M/S. PEPSICO INDIA HOLDINGS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-VII [ 2012 (8) TMI 409 - CESTAT, KOLKATA ] where it was held that the allowan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. classifiable under Chapter 21 and 22 of the Central Excise Tariff Act, 1985. 3. A Show Cause Notice dated 08.12.2008 was issued proposing demand of duty on the ground that the appellant had availed remission of duty suo motto on account of leaked and burst bottles during the month of February 2008 and March 2008. 4. The Adjudicating authority confirmed the demand of duty of Rs. 86,075.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. It is pertinent to mention that one cannot go beyond the scope of the Act or Rules made there under. In my considered view, the Board Circular is binding on the Revenue Officer as held by the Hon'ble Supreme Court in various decisions. In any event, I find that this issue is covered by various Case Laws as under: 3. Commissioner of Central Excise v. Pepsico India Holdings Pvt. Ltd. Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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