HC's judgment to prevail over CBIC Circular in case of contrary views by HC and the Circular


Quick Summary
This judgement clarifies that a High Court's ruling will always take precedence over a CBIC circular if their interpretations differ. The CESTAT upheld the Joint Commissioner's jurisdiction to issue and adjudicate a show cause notice, even if a circular suggested otherwise, by applying the principle that court judgments are binding.

Court :
Supreme Court of India

Brief :
In C.C.E. & S.T.-Surat-I v. Palak Designer Diamond Jewellery [Excise Appeal No.10239 of 2020 decided on July 23, 2021] the revenue filed an appeal against Order-in-Appeal wherein the Commissioner (Appeals) remanded the matter on the ground of adjudication by the incompetent authority (Joint Commissioner) and on the ground of violation of principle of natural justice by relying on board's circular.

Citation :
Excise Appeal No.10239 of 2020 decided on July 23, 2021

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Bimal Jain
Published in Excise
Views : 179

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