It is contended by the petitioners that the actions of the department impugned in the present proceeding are contrary to departmental circulars/instructions issued by the department on 09.01.2020 whereby the field officers and department officers have been instructed to contest by filing Statutory Appeals/ Writ Appeals or Review Petitions or forward proposals for filing SLP to the Board in view of the judgment of the Apex Court of M/S Unicorn Industries (Supra), it is seen that the circular vide Circular No. F. No. 276/187/2018CX.8A part, has been issued by the legal cell of the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India and the same is disputed by the departmental counsel. In view of the said circular, the department has been directed, inter alia, to initiate recovery of duties, including NCCD, in cases where the assessees were not paying the same on the strength of the previous Judgment, specifically the Judgment in the case of Bajaj Auto Limited (supra). The circular further instructed that the subject Judgment may be brought to the notice of the Hon’ble Courts, wherein the similar issues are pending. Any interim or final order decided against the revenue may be contested by filing statutory appeal, writ appeal or review petition, as the case may be, in consultation with the Standing Counsel. If the same is not possible, a self-contained SLP proposal may be forwarded to the Board, as per extant instructions. In view of the circular, it is evident that the Board has instructed the officers to contest matters pending before the Hon’ble Courts by filing statutory appeal, writ appeal or review petition as the case as may be or in the alternative submit a proposal for filing SLP before the Apex Court. There is also no pleading/submission on behalf of the department as to the effect of the instructions issued on the departmental officers nor has any official communication been submitted before this
