Sandur Micro Circuits Ltd. Vs. Commissioner of Central Excise, Belgaum

.....his jeep from the place of occurrence extra judicial confession before vice president of co-operative society found to be reliable since parties in regard to their dispute had gone to him on an earlier occasion held, conviction of accused persons is proper section 300; murder eye-witness credibility contradiction between testimony of eye-witness and his statement in fir over number of dying declarations his testimony as regards he watching accused attacking one of deceased was corroborated by fingerprints, locket, weapon and clothes recovered at the instance of accused/appellant no reason for false implication given held, impossibility of one person inflicting large number of injuries does not disprove involvement of the accused. testimony of eye-witness cannot be disbelieved. accused is liable for conviction. section 302; death sentence murder committed in a fit of passion held, it does not fall in the category of rarest of rare case. death sentence was reduced to life imprisonment. -- indian evidence act, 1872[c.a. no. 1/1872]. section 3: appreciation of evidence criminal case held, maxim falsus in uno falsus in omnibus does not apply. - 6. the appeals fail and are dismissed......the judgment and final order passed by the customs, excise and service tax appellate tribunal (in short the `tribunal). since in appeals filed by the appellants common question of law is involved, there is no need to elaborately deal with the factual aspects. question is the effect of a circular issued by central board of excise and custom (in short the `board') i.e. circular no. 42 of 1997 dated 19.9.1997. the cestat held that the notification no. 2/95-ce dated 4.1.1995 as amended by notifications nos. 21/97-ce dated 11.4.1997, 100/95-ce dated 2.6.1995 and 7/96-ce dated 1.7.1996 shall have overriding effect over the circular. it held that there is no manner of doubt that the appellant's claim of liability to pay 50% of the aggregated customs duty on the goods cleared to the domestic tariff area (in short the `dta') is not legally tenable. it was held that the circular was in direct conflict with the notification no. 2/95.3. learned counsel for the appellant in each case submitted that the circular was issued on the basis of representations made by various assessees and therefore the notification cannot stand on the way of relief being granted.4. learned counsel for the respondent on the other hand submitted that the notification which is statutorily issued has overriding effect because the notifications are issued in exercise of powers conferred by sub-section (1) of section 5a of the central excises and salt act, 1944 (in short the `act').5. the issue relating to effectiveness of a circular contrary to a notification statutorily issued has been examined by this court in several cases. a circular cannot take away the effect of notifications statutorily issued. in fact in certain cases it has been held that the circular cannot whittle down the exemption notification and restrict the scope of the exemption notification or hit it down. in other words it was held that by issuing a circular a new condition thereby restricting the scope of the exemption or.....