<h1>Supreme Court Rules Circulars Cannot Override Statutory Notifications; Upholds Decision Favoring Notification 2/95 Over Circular 42/97.</h1> A recent legal development has highlighted a conflict between a board-issued circular and a statutory notification. Historically, circulars from the Central Board of Excise and Customs have been binding on revenue officials, as supported by a previous Supreme Court ruling. However, in a recent case, the revenue authorities disregarded Circular No. 42/97 in favor of Notification 2/95, a decision upheld by CESTAT and the Supreme Court. The court affirmed that circulars cannot override statutory notifications, reinforcing that legal certainty in India now includes death, taxes, and litigations.