CCE vs. Ratan Melting


Last updated: 23 October 2008

Court :
Supreme Court of India

Brief :
While circulars and instructions issued by the Board are binding on the authorities under the respective statutes, but when the Supreme Court or the High Court declares the law on the question arising for consideration, it would not be appropriate for the Court to direct that the circular should be given effect to and not the view expressed in a decision of the SC or the High Court.

Citation :
yet ot report

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Taxguy
Published in Excise
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