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TMI Blog2003 (4) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and orders dated 9th May, 2000 and 10th August, 2000 in Appeal No. C/1663/92-B passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, the assessee has preferred these appeals. Learned Counsel for the appellant, apart from other contentions, submitted that in view of the circular dated 12-7-89 issued by the Central Board of Excise & Customs it would not lie in the mouth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods on 18th December, 1991. Again, the assessee asked for extension of period for warehousing. On 23rd December, 1991, however, the Department asked assessee to clear the goods. The appellant did not remove the goods. Thereafter on 16th January, 1992 the Government issued a notification reducing rate of duty. On 21st January, 1992 the appellant filed the bill of entry. Thereafter on 1st March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y covered by the decision rendered by this court in Paper Products Case (supra) wherein this Court has considered what is the true nature and effect of the circulars issued by the Board in exercise of its power under Section 37B of the Central Excise Act, 1944 and has held as under :- "This question is no more res integra in view of the various judgments of this Court. This Court in a catena of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treated for the purposes of excise duty. The Court also held that it does not lie in the mouth of the Revenue to repudiate a Circular issued by the Board on the basis that it is inconsistent with a statutory provision. (emphasis supplied). Consistency and discipline are, according to this Court, of far greater importance than the winning or losing of court proceedings. In the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods are removed from a warehouse after expiry of the warehousing period and that the rate of duty in such cases shall be the rate prevalent on the date of payment of duty. No doubt the aforesaid circular is withdrawn by Circular dated 14th August, 1997. Still, however, at the relevant time neither the impugned order passed by the Collector of Customs (Appeals) can be said to be in any way ill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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