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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.
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<h1>Supreme Court dismisses appeals citing precedent and customs circulars. No costs awarded.</h1> The Supreme Court dismissed the appeals as they were covered by a previous decision and circulars issued by the Central Board of Excise and Customs ... Interpretation of the phrase 'on which the appropriate amount of duty of excise has already been paid' - binding effect of Central Board of Excise and Customs circulars on the RevenueInterpretation of the phrase 'on which the appropriate amount of duty of excise has already been paid' - binding effect of Central Board of Excise and Customs circulars on the Revenue - Whether the appeals could succeed despite the Constitution Bench's interpretation, in light of Board circulars adopting a different interpretation - HELD THAT: - The Court held that the core question in these appeals is governed by the Constitution Bench decision in Collector of Central Excise, Vadodara v. Dhiren Chemical Industries [2002 (2) SCC 127], which construed the phrase 'on which the appropriate amount of duty of excise has already been paid' in favour of the Revenue. The Constitution Bench, however, ruled that where the Central Board of Excise and Customs has issued circulars adopting a different interpretation of that phrase, such circulars are binding on the Revenue. It was not disputed before this Court that Board circulars exist which place a contrary interpretation and that those circulars apply to the facts of these appeals. Applying the binding effect of those circulars as declared by the Constitution Bench, the Court dismissed the appeals.Appeals dismissed on the basis that Board circulars adopting a different interpretation apply and are binding on the Revenue.Final Conclusion: The appeals are dismissed because, although the Constitution Bench interpreted the phrase in favour of the Revenue, existing circulars of the Central Board of Excise and Customs adopt a different interpretation and are binding on the Revenue; no costs were ordered. The Supreme Court dismissed the appeals as they were covered by a previous decision and circulars issued by the Central Board of Excise and Customs applied to the facts of the case. No order as to costs.
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