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TMI Blog2024 (9) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is condoned for restoration. Whether the findings of the adjudicating authority that after removal of goods inter mixing of SKO with MS/HSD amounts to manufacture? - HELD THAT:- The reasoning given by the learned Tribunal to be perfectly valid and justified, as the Board cannot issue a Circular contrary to the statutory provision nor the adjudicating authority can travel beyond the allegations in the show-cause notice - there are no grounds to interfere with the order passed by the learned Tribunal. The appeal fails and dismissed and the substantial questions or law are answered against the revenue. - HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM AND HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Appearance : For the Appellant : Mr. Bhaska ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal has been filed under Section 35G of the Central Excise Act, 1944 (the Act) challenging the common order passed in E/75388/15, E/70134/13, E/70384/13, E/70426/13, E/70428/13 and E/70429/13 by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (the Tribunal) dated 27th June, 2019. The revenue has raised the following substantial questions of law for consideration:- i) Whether the Learned Tribunal erred in not appreciating the C.B.E.C. s Circular No. 636/27/2002/-CX dated 22.04.2022, which clearly indicates that the duties payable on surge/gain of MS/HSD shall be payable for intermixed/interfaced quantity ? ii) Whether the Learned Tribunal erred in law by holding that value of SKO should be taken into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmixed/interfaced quantity. The learned Tribunal has elaborately considered the factual position and recorded the submission made on either side. The Tribunal also took note of the circular dated 22.4.2002 and found that the Circular cannot vitiate the law, in other words the Circular cannot be issued contrary to the statutory provision. The Tribunal on facts found that the assessee have correctly applied the price for respective goods cleared from the factory at the time of removal. The learned Tribunal took note of the decision of the Hon ble Supreme Court in Sindue Micro Circuits Limited Vs. CCE, Belgaum, 2008 (229) ELT 641 (SC), Atul Commodities Pvt. Ltd, Vs. CCE, Cochin, 2009 (235) ELT 385 (SC) and DGFT Vs. Kanak Exports, 2015 (326) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X
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