1996 (12) TMI 53 - SUPREME COURT

Extract:
.......riff Advice or a Trade Notice issued by the Board certainly does not bind the Tribunal or the Courts and an assessee may argue that it is erroneous but it is not open to the Revenue to advance arguments that are contrary to the terms thereof. Upon this short ground alone, the appeals must be dismissed. 5. Order accordingly. 6. No order as to costs.