Any clarification issued by the Board is binding to the Central ...
Central Excise Officers must follow Board clarifications, even if Section 37B isn't mentioned in the circular.
April 16, 2013
Case Laws Central Excise HC
Any clarification issued by the Board is binding to the Central Excise Officers who are duty-bound to observe and follow such circulars. Whether Section 37B is referred to in such circular or not is not relevant. - HC
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