Circular should give way to notification: SC

The Supreme Court last week ruled that if a circular is issued by the revenue department which was in conflict with an earlier notification, it would have no effect. This principle was reiterated in the appeals of Sandur Micro Circuits Ltd and several other firms against the ruling of the Customs, Excise and Service Tax Appellate Tribunal. The tribunal had rejected the claim made by the firms for some duty benefits under the circular issued by the Central Board of Excise and Customs.