JINDAL STAINLESS LTD. Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) Heard Mr. R. Raghavan, leaned counsel for the petitioner and Mr. P.K. Ray, learned Sr. Standing Counsel for Union of India.

(2.) The petitioner M/s. Jindal Stainless Ltd. has filed this writ petition seeking for issuance of a writ of certiorari to quash the Circular F. No. 267/11/2010-CX. 8, dated 8-7-2010 issued by the Government of India, Ministry of Finance in the Department of Revenue (Central Board of Excise & Customs), New Delhi and further to set aside the judgment rendered by the CESTAT, Principal Bench, New Delhi (Full Bench) in the case of Vandana Global Ltd. v. Commissioner of Central Excise, Raipur, 2010 253 ELT 440 (Tri.-LB) and also to quash the show cause notices dated 12-12-2007, 30-9-2008, 7-5-2009 and 26-11-2009 urging various facts 86 legal contentions and producing voluminous bulk records in justification of the prayer referred to supra.

(3.) It is contended by the learned Counsel for the petitioner that the said circular has been issued by the Central Board of Excise & Customs, New Delhi (hereinafter called "CBEC") under the signature of the OSD (CX-8) which is relatable to Section 37B of the Central Excise Act, 1944, which provides that the CBEC which is constituted under the Central Boards of Revenue Act, 1963 may issue instructions to Central Excise officers for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods and also issue such orders, instructions and directions to the Central Excise officers.