GENERAL FOODS LTD. Vs. COMMR. OF CUS., JAMNAGAR

JUDGEMENT

(1.) THE duty stands confirmed against the appellants by taking into account the quantity of imported palm oil as disclosed in Ullage Report after rejecting the actual quantity discharged in shore tanks. The lower authorities have relied on the Board Circular wherein we find that the issue stands decided by the Tribunal judgment laying down that the actual quantity discharged which will be leviable to duty and not the quantity as disclosed in alleged survey report. Reference in this regard is made to the Tribunal decision in the case of Acalmar Oils and Fats Ltd. v. C.C. and C.E., Hyderabad - 2007 (215) E.L.T. 110 (Tri.) = 2007 (79) RLT 724 (CESTAT - Bang.) as also by the Honble Bombay High Court in the case of Godrej Industries Limited v. UOI - 2004 (171) E.L.T. 5 (Bom.) as also in the case of Bharat Petroleum Corporation Ltd. v. C.C., Mumbai - 2003 (158) E.L.T. 221 (Tri.) = 2003 (58) RLT 219 (CESTAT - Mum.). Accordingly, after allowing the stay petitions, we proceed to decide the appeals themselves inasmuch as the issue is covered. We also note that the Assistant Commissioner in his impugned order has observed that though the issue is covered by the earlier decision of the Tribunal, as there is subsequently a Board Circular, the Tribunal decision need not be followed by him. It is well settled, that the Tribunal decision lays down the correct interpretation of law and cannot be ignored on the ground that there is a contrary circular of the Board. Inasmuch as the issue is covered by the above decisions, we set aside the impugned orders and allow all the appeals with consequent relief to the appellants.