Director handed over certain registers / documents / files / cash vouchers / computer receipts / internal circulars of the hospital to the SIIB team and also gave another statement ... SIIB included OPD clinical receipts for Rs. 50/-, hospital internal circular dated 24/07/1999 regarding fees to be charged in casualty cases, another internal
scope
of the charging provision.
9.17 The reliance placed on internal marketing
circulars fixing MRPs for various States is equally
misconceived. Internal fixation of MRPs ... device to evade duty.
10.13 The Revenue has also relied upon internal
marketing circulars fixing MRPs and argued that non-printing
of MRP on strapped
exemption irrespective of how it is
described in any departmental circular or internal
communication; therefore, once the nature of work is
examined and found ... exemption
irrespective of how it is described in any departmental
circular or internal communication. Therefore, once
the nature of work is examined and found
been rightly availed by the appellants in terms of Boards Circular No. 97/8/2007-S.T. dated 23.8.2007 vide which the following three ... with them till it safely reaches the customers doorstep (Refers Internal Circular dated 10.4.2011);
(ii) The appellants have an open insurance policy with
been rightly availed by the appellants in terms of Boards Circular No. 97/8/2007-S.T. dated 23.8.2007 vide which the following three ... with them till it safely reaches the customers doorstep (Refers Internal Circular dated 10.4.2011);
(ii) The appellants have an open insurance policy with
dated 28.09.2012 and based on that decision, BSNL issued internal Circular that the cenvat credit on the impugned items has been held to be admissible
adverted to the Circular No. 90/1/2007 to argue
that the sald Circular was withdrawn vide Circular No.
96/7/2007-S.T. dated ... issue whether the master circular
supersedes the earlier circulars. The Hon'ble High Court
had concluded that the circular dated 23-8-2007 makes
service. Therefore, the said master
circular does not supersede the circular dated 3.1.2007. More
in the Master Circular dated 23.8.2007, there is no mention ... master
circular supersedes the earlier circulars. The Hon‟ble High
Court had concluded that the circular dated 23.8.2007 makes it
explicit that all circulars, instructions
issued by the Chartered Accountant. The Learned Counsel invited our attention to circular date December 3,1983 issued by Government of India, Ministry of Finance ... pursuance of the Supreme court judgment in Bombay Tyres International. The circular, inter alia, recites that in respect of deductions like equalized freight/average freight
price fixed under APM, the appellants received Product Rate Advices (Internal Price Circulars) which showed the breakup of the ex-storage price and the duty
