ABS INDUSTRIES LTD. Vs. CCE AND C, VADODARA

JUDGEMENT

(1.) ALTHOUGH this application was for grant of waiver and stay, on hearing both sides the main appeal itself was taken up for disposal, after granting waiver of the pre -deposit of duty of Rs. 43,89,055/ - and penalty of Rs. 10,00,000/ -. The facts in brief are as follows: - -

(2.) WE have heard Shri Willingdon Christian, Advocate for the appellants and Shri K.L. Ramteke for the Revenue.

(3.) THE second argument of Shri Willingdon is that in terms of the orders in existence when this orders was passed by the Assistant Collector, he was empowered to adjudicate cases only up to involving Rs. 2 lakhs as duty. (Circular No. dt. 13.8.1997). He also refers to Tribunal judgment in the case of CCE, Nagpur v. Paradise Conductor Pvt. Ltd. (1999 (84) ECR 900 (Tribunal)). In this judgment referring to circular on similar lines issued by the Board, the Tribunal held that such circulars had binding effect and that any order passed which was not in conformity with the provisions of such board's order was not maintainable. On perusal of the cited excess of his Jurisdiction. This order therefore does not survive. As a consequence this appeal is allowed. Following the observation made in the cited order in the case of Paradise Conductor Pvt. Ltd. we make it clear that the department is at liberty to have the show cause notices adjudicated in accordance with law.