CBEC circular comes into effect on the date of issue & not from date when it is notified

HIGH COURT OF ANDHRA PRADESH Commissioner of Central Excise Versus Kedia Vanaspathi Ltd. CE APPEAL NO. 70 OF 2011 MARCH 31, 2011 JUDGMENT V.V.S. Rao, J. The Commissioner of Central Excise, Visakhapatnam-II Commissionerate, filed this appeal under Section 130 of Customs Act, 1962, feeling aggrieved by the order dated 27-12-2007 in Appeal Nos. C/699 & 700 of 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench at Bengaluru. 2. The respondent is importer of edible oils through Kakinada Port for the period from 4-2-2003 to 19-3-20...