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Clarification regarding binding nature of circular and instructions

Central Excise - 1006/13/2015-CX - Dated:- 21-9-2015 - F.No.96/90/2015-CX.1 Government of India Ministry of Finance, Dept. of Revenue Central Board of Excise and Customs New Delhi dated the 21.09.2015 To Principal Chief Commissioner / Chief Commissio .....

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vered by the Hon ble Supreme Court on various aspects of Central Excise, Service Tax or Customs consequent upon the constitution of special bench on 28.02.2015 to expeditiously decide appeals in Indirect taxes. However, there may be Board circulars o .....

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ard, attention is invited to the judgement of Hon ble Supreme Court dated 14th October 2008 [2008(231) E.L.T.22(SC)/2008-TIOL-104-SC-CX-CB] in case of M/s Ratan Melting & Wire Industries Vs Commissioner of Central Excise, Bolpur. In the said judg .....

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on the question arising for consideration, it would not be appropriate for the court to direct that the circular should be given effect to and not to a view expressed in a decision of this court or the High Court. So far as the clarification/circular .....

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ays and it is not for the Executive. Looked at from other angle, a circular which is contrary to the statutory provisions has really no existence in law... 7….. to lay content with the circular would mean that the valuable right of challenge w .....

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on  3. Therefore, it is clarified that Board Circulars contrary to the judgements of Hon ble Supreme Court become non-est in law and should not be followed. Reference of such circulars should be made to the Board so that further actio .....

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