https://www.taxtmi.com/caselaws?id=221887 The court held that circulars dated 8.9.1971 and 17.9.1975 were binding on the authorities, entitling exemption of excise duty on breakage of aerated waters. The withdrawal of circulars dated 9.7.2010 was deemed prospective, not applicable to goods produced earlier. The court found the remission procedure under Rule 21 unnecessary for the exemption claimed under the circulars. Consequently, the court quashed previous orders and ruled in favor of the petitioners, granting them the exemption as per the earlier circulars. en-us Fri, 22 Mar 2013 00:00:00 +0530 Sat, 28 Dec 2013 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221887 The court held that circulars dated 8.9.1971 and 17.9.1975 were binding on the authorities, entitling exemption of excise duty on breakage of aerated waters. The withdrawal of circulars dated 9.7.2010 was deemed prospective, not applicable to goods produced earlier. The court found the remission procedure under Rule 21 unnecessary for the exemption claimed under the circulars. Consequently, the court quashed previous orders and ruled in favor of the petitioners, granting them the exemption as per the earlier circulars. Case-Laws Central Excise Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221887