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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>Judicial discipline: follow binding precedent and existing circulars to prevent avoidable litigation in adjudication proceedings.</h1> Field adjudicating authorities must follow judicial discipline by applying binding precedents and Board circulars, notably Circular No. 695/11/2003-CX, in refund adjudications; failure to do so-illustrated by the Gujarat High Court matter involving M/s Dupont-leads to avoidable litigation and adverse judicial observations, and the Board directs perusal of the cited judgments and communication of these instructions to all adjudicating authorities.

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