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2005 (2) TMI 138 - SC - Central ExciseDEPARTMENTAL CIRCULARS - SCOPE OF BINDING NATURE - Held that:- A disparate view has been taken in CCE v. Maruti Foam Pvt. Ltd. [2004 (1) TMI 328 - SUPREME COURT OF INDIA] and Commissioner of Customs, Calcutta and Ors. v. Indian Oil Corpn. Ltd. and Another [2004 (2) TMI 66 - SUPREME COURT OF INDIA]. It appears to us that the law declared by this Court is binding on the Revenue/Department and once the position in law is declared by this Court, the contrary view expressed in the circular should per force lose its validity and becomes non est - Though the view expressed in Kalyani' case (2004 (5) TMI 78 - SUPREME COURT OF INDIA), and our view about invalidation might clarify the observations in Para 11 of Dhiren Chemical's case (2001 (12) TMI 3 - SUPREME COURT OF INDIA), we feel that the earlier judgment in Dhiren Chemical's case (supra), being by a Bench of five Judges, it would be appropriate for a Bench of similar strength to clarify the position. In the circumstances, we refer the matter to a Larger Bench of five Hon'ble Judges - Decided in favour of Revenue.
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