TMI Blog2007 (1) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... back to exporters of impugned goods - Civil Appeal No. 169 of 2007 with T.C. (C) No. 51 - - - Dated:- 10-1-2007 - [Order]. - Leave granted in the special leave petitions. 2.We agree with the view taken by the High Court that the Circulars issued by the Central Board of Excise Customs are binding on the department and the department cannot be permitted to urge that the Circulars issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eronautics Ltd. v. CIT, (2000) 5 SCC 365 by two learned Judges which runs counter to the decisions, referred to above. The view taken in Hindustan Aeronautics Ltd. (supra) being contrary to the subsequent decision of the Constitution Bench of this Court in CCE v. Dhiren Chemical Industries (I), (2002) 2 SCC 127 cannot be taken to be good law. 5.This Court in Commissioner of Customs, Calcutta O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal contrary to the circulars." 6.In this particular case, the Board's Circular No. 39/99-Cus., dated 25th June, 1999 extends the benefit of Brand Rate of Drawback to compensate exporters for the re-rolled steel products and processed fabrics. The High Court has rightly come to the conclusion that the circulars issued by the Board are binding on the department. An effort was made by the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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