https://www.taxtmi.com/highlights?id=7429 Any clarification issued by the Board is binding to the Central Excise Officers who are duty-bound to observe and follow such circulars. Whether Section 37B is referred to in such circular or not is not relevant. - HC en-us Tue, 16 Apr 2013 20:14:26 +0530 Tue, 16 Apr 2013 20:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=7429 Any clarification issued by the Board is binding to the Central Excise Officers who are duty-bound to observe and follow such circulars. Whether Section 37B is referred to in such circular or not is not relevant. - HC Highlights Central Excise Tue, 16 Apr 2013 20:14:26 +0530 https://www.taxtmi.com/highlights?id=7429