https://www.taxtmi.com/caselaws?id=107669 Spent sulphuric acid cleared as a by-product was held not liable to excise duty because the relevant trade notice stated that it was not a manufactured product and would not be charged again. The Revenue failed to show that the clarification was inoperative during the disputed period. Departmental circulars were treated as binding on Central Excise officers even if they reflected a view different from the Court's own interpretation, and duty was therefore not leviable on the facts stated. en-us Fri, 01 Aug 2003 00:00:00 +0530 Sat, 24 Mar 2012 12:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107669 Spent sulphuric acid cleared as a by-product was held not liable to excise duty because the relevant trade notice stated that it was not a manufactured product and would not be charged again. The Revenue failed to show that the clarification was inoperative during the disputed period. Departmental circulars were treated as binding on Central Excise officers even if they reflected a view different from the Court's own interpretation, and duty was therefore not leviable on the facts stated. Case-Laws Central Excise Fri, 01 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107669