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2004 (5) TMI 78 - SC - Central Excise
On misunderstanding of Dhiren Chemical's case - it was pointed out that during hearing of Dhiren Chemical's case that because of circulars of the Board in many cases the Department had granted benefits of exemption Notifications. To prevent the department to reopen cases.the Para 9 was incorporated to ensure that cases where benefits has been granted, cases should not be reopened. Otherwise Courts/Tribunals can not ignore a judgment of this Court and follow circulars of the Board.