COMMISSIONER OF CENTRAL EXCISE, DAMAN Vs. MERIDIAN ENTERPRISES

JUDGEMENT

(1.) THE issue raised by the Revenue in this appeal is whether the Commissioner (Appeals) was right in observing that clarification issued by the Board in Circular No. 813/10/2005 -CX dated 25 -4 -2005 would have retrospective effect and would be applicable for the earlier period also.

(2.) THE grievance of the Revenue is that the observation of the Commissioner (Appeals) that the Circular 643/34/2002 -CX., dated 01 -7 -2002 has been superseded by the Circular dated 25 -4 -2005 and the Circular issued in 2005 would have retrospective effect would mean that if the later Circular not been issued, valuation would have been done at the rate 115% of the cost of production. We do not find any justification for this grievance. It is not the ground in appeal, that Commissioners (Appeals) order is not legal or proper but it is only raising apprehension about the interpretation of his observations. We do not find any such ground resulting from the order of the Commissioner (Appeals) and therefore, do not find any merit in the appeal filed by the Revenue. The order of the Commissioner (Appeals) upholding the Order in Original ordering the assessing physician samples on the basis of Rule 4 of Valuation Rules, is legal and proper. In view of the above, we reject the appeal filed by the Revenue. (Dictated and pronounced in the Court)