What is the Status of Board Circular 967 dated 01/01/2013 in view of Tribunal's suomoto Order?
IS the CBEC draconian Circular dated 01/01/2013 still valid in view of the CESTAT Bangalore Bench Suo Motu Miscellaneous Order No. 25453/2013 dated 02.04.2013 - 2013-TIOL-553-CESTAT-BANG?
The Mysore Central Excise and Service Tax Chief Commissioner recently clarified in a RAC meeting,
The Board has decided to accept the Tribunal suomotu order No.25453/2013 dated 02/04/2013 under rule 41 of Cestat (Procedure) Rule, 1982, with respect to the CBEC Circular No. dated 01/01/2013.