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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 Commissioner of Central Excise, Service Tax and Customs (All), Principal Commissioner of Central Excise, Service Tax and Customs (holding charge of Chief Commissioner) (All), Web-master, CBEC Madam/sir, Subject: - . A large number of judgements have been deli .....

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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 judgement Hon ble Supreme Court has held at para 6 & 7 that- 6. Circular and instructions issued by the Board are no doubt binding in law on the authorities under the respective statutes, but when the Supreme Court or the High Court declares the law .....

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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 would be denied to him and there would be no scope for adjudication by the High Court or the Supreme Court. That would be against very concept of majesty of law declared by Supreme Court and the binding effect in terms of Article 141 of the Constituti .....

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