https://www.taxtmi.com/caselaws?id=126805 A CBEC circular was held binding on the Department, and the dispute was found to be squarely covered by Circular No. 563/59/2000-CX dated 21 December 2000. As no separate basis for interference with the impugned decision was recorded, the appeal was dismissed. The stated principle is that where a dispute falls squarely within a binding circular issued by the Central Board of Excise and Customs, the appeal is not liable to succeed. en-us Wed, 01 Oct 2008 00:00:00 +0530 Mon, 12 Aug 2013 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126805 A CBEC circular was held binding on the Department, and the dispute was found to be squarely covered by Circular No. 563/59/2000-CX dated 21 December 2000. As no separate basis for interference with the impugned decision was recorded, the appeal was dismissed. The stated principle is that where a dispute falls squarely within a binding circular issued by the Central Board of Excise and Customs, the appeal is not liable to succeed. Case-Laws Central Excise Wed, 01 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126805