Circulars issued by the Board are binding on the Departmental ...
Department Must Follow Board Circulars; Recovery Without Mandatory Show Cause Notice Not Permissible.
March 23, 2015
Case Laws Central Excise HC
Circulars issued by the Board are binding on the Departmental authorities. - In the absence of any such show cause notice, which is mandatory, the Department cannot seek recovery of the amount. - HC
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