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2008 (10) TMI 5 - SUPREME COURT
Board Circular not to prevail over Supreme Court Order - It is for the Court to declare what the particular provision of statute says and it is not for the Executive. Looked at from another angle, a circular which is contrary to the statutory provisions has really no existence in law - a revenue authority is eligible to challenge the validity of a circular. Para 9 of Dhiren Chemical case was being misunderstood.
