1998 (9) TMI 96

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..... tition the learned counsel for the parties are heard finally with their consent. The petition is disposed of in terms of the following order :- Rule D.B. 2.The petitioner is aggrieved by Circular No. 355/71/97-CX, issued by Central Board of Excise and Customs whereby the adjudicating authorities have been directed to see that the value of the provision for rendering PDI and three after-sales s .....

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..... ities are bound to follow the circular of the Board in view of the mandate contained in Section 37B of the Central Excises Act, 1944 under which provision the Circular has been issued. It is further submitted by the learned counsel that so long as the circular remains in operation, the orders of adjudication made pursuant thereto would not be in conformity with the view taken by the CEGAT and this .....

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..... n the light of the judgement of the CEGAT in the case of M/s. Mahindra Mahindra Ltd. (supra) and such other decisions as are available and have a binding effect on the issue under consideration and may thereafter issue a fresh circular, if required. Till the date of such reconsideration and issuance of fresh circular, if any, the impugned circular dated 19-11-1997 shall not bind the adjudicati .....

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