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 &
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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 :