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Dharti Agro Chemicals Pvt. Ltd., ... vs The Commissioner Of Central Excise, ... on 29 August, 2018

21. Now coming to the question No.(2) as to whether the Appellate Authority is bound by the circular having no jurisdiction to set it aside, we would like to refer to certain decisions, relied upon by Shri Arshad Hidayatullah. The Division Bench of Punjab & ::: Uploaded on - 05/09/2018 ::: Downloaded on - 05/09/2018 22:57:57 ::: 19 wp1176.17.odt Haryana High Court in the case of Vardhman Polytex Limited v. Union of India, reported in 2001 (135) E.L.T. 17 (P & H), has held in paragraph 8 as under :

M/S. Oswal Cotton Spinning Mills vs Commnr. Of Central Excise, Ludhiana on 15 April, 2015

The issue involved in the present appeal is as to whether the appellant, which is 100% EOU, is liable to pay additional duty of excise in respect of the clearances made in the DTA. We find that this issue has been decided by Customs, Excise & Service Tax Appellate Tribunal by relying upon the judgment of Punjab and Haryana High Court in the case of Vardhman Polytex Ltd. v. Union of India [2001 (135) ELT 17].
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