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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Board authority to issue administrative directions for uniform classification, subject to limits protecting assessment discretion and appellate independence.</h1> Central Board may issue orders, instructions and directions to Central Excise Officers to secure uniform classification, levy or implementation of the Act, and such officers must observe them; however, no instruction may require a particular assessment or disposal of a case or interfere with the Commissioner of Central Excise (Appeals) in the exercise of appellate discretion.

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