HC’s judgment to prevail over CBIC Circular in case of contrary views

C.C.E. & S.T. Vs Palak Designer Diamond Jewellery (CESTAT Ahmedabad) In C.C.E. & S.T.-Surat-I v. Palak Designer Diamond Jewellery [Excise Appeal No.10239 of 2020 decided on July 23, 2021] the revenue filed an appeal against Order-in-Appeal wherein the Commissioner (Appeals) remanded the matter on the ground of adjudication by the incompetent authority (Joint Commissioner) and on the ground of violation of principle of natural justice by relying on board’s circular. Revenue contended that the direction of the Commissioner (Appeals) in as much as demand of more than Rs. 2 Crores be mad...