Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Validity of Faceless assessment u/s 144 r.w.s.144B...     TaxTMI    Exemption from GST - supply of services...     TaxTMI    Classification of services - activity of insulating...     TaxTMI    SEZ unit - Legal services - liability pay tax under...     TaxTMI    SEZ unit - requirement to pay tax under reverse...     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    TDS u/s 194H - Higher rate of TDS @20% in absence...     TaxTMI    Reopening of assessment u/s 147 - non independent...     TaxTMI    Reopening of assessment u/s 147 - second...     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Binding nature of circular - Officers of the department cannot ...

Central Excise

June 10, 2015

Binding nature of circular - Officers of the department cannot in violation to the circular proceed to take action by saying that the circular is only advisory in nature or that it is not a circular issued under the statutory rule - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Validity of SCN and audit notes issued - mandatory pre-show cause notice Consultation- A master circular issued by the department is binding upon its officers. The...

  2. Clarification regarding binding nature of circular and instructions - Board Circulars contrary to the judgements of Hon’ble Supreme Court become non-est in law and...

  3. Classification of goods - Par-boiling machines - so far as the Department is concerned, whatever action it has to take, the same will have to be consistent with the...

  4. Binding nature of Circular issued by the CBEC (CBIC) - The Circular of 2004 issued based on the interpretation of the provisions made by one of the Customs Officers, is...

  5. Complete Scrutiny v/s Limited scrutiny - In the assessee`s case under consideration the issue of mismatch of sales shown in the audit report vis-ŕ-vis ITR was for...

  6. Power of CBIC to issue circular and delegate the functions of 'Proper officer' to issue Audit Report - The High Court held that the impugned circulars are intra vires...

  7. Levy of service tax - Works contract services - demand on the basis of 26AS statements - it is found that the show cause notice was issued in violation of instruction...

  8. Effective date of a Circular issued by the CBEC - It is not possible to accept the contention advanced on behalf of the department that the circular dated 23.08.2007 is...

  9. Issuance of separate SCN with respect to same search and seizure operation - two proceedings by two authorities of GST department - it is unbelievable that two (not...

  10. Invocation of extended period of limitation - Valuation - assessees could not be faulted for action taken prior to issuance of clarificatory circular - SC

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
H: Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 8...
H: Estimation of income - bogus purchases - The Tribunal recognized the a...
H: Penalty u/s 270A - allegation of misreporting as per section 270A(9) -...
H: Delay in filling appeal before ITAT - delay of 105 days - The Tribunal...
H: Retraction of statement given during survey - evidentiary value of sta...
A: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT
A: Understand the Contrasts between Government and Public Limited Companies
A: PIL challenging provisions of 101st Constitutional Amendment Act relat...
N: Exemption from specified income U/s 10(46) – ‘Kerala Autorickshaw Work...
H: Additions on the basis of material seized during the search in case of...
H: Refund of EDD - Period of limitation - Appellant unaware of finalisati...
H: Enhancement of value - old and used worn clothing, completely fumigate...
H: Classification of imported goods - Optical Transceiver - Benefit exemp...
H: Valuation of imported Goods - Allowance of discount of 25% to appellan...
H: Initiation of CIRP - Maintainability of application filed u/s 9 of the...
H: CIRP - Validity of deed of assignment of lease - Authority of RP to Is...
H: Rejection of Section 7 Application - NPA - Corporate Debtor unable to ...
H: Extended period of Limitation - suppression of facts or not - The Trib...
H: Refund of CENVAT Credit - Discretion Power of the refund sanctioning a...
C: Unauthorised foreign exchange transactions
C: Partial modification of Circular No. 3 of 2023 dated 28.03.2023 regard...
A: Excess or Short Payment of Customs Duty on Import of goods into India
A: AVAILABILITY OF GOOD FAITH CLAUSE IN SECTION 157 OF THE GST ACT TO THE...
A: Understanding the Scope of Accounting.
A: GST not payable on amount recovered from permanent employees for cante...
A: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...
A: Demand should not be raised when negative taxable and invoice value ar...
A: Various Types Of Trusts and Their Importance