https://www.taxtmi.com/caselaws?id=238847 The Supreme Court's declaration of law prevails over Board circulars under Article 141, and a withdrawn circular cannot continue to support an exemption claim. A later amendment by Notification No. 4/2010-CE changed the exemption position under Notification No. 8/2003-CE only from its effective date, not retrospectively. On that basis, the Tribunal considered the appellant's claim of bona fide belief and granted interim relief by waiving pre-deposit until 31 January 2014 or disposal of the appeal, whichever was earlier. en-us Mon, 22 Jul 2013 00:00:00 +0530 Thu, 31 Oct 2013 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238847 The Supreme Court's declaration of law prevails over Board circulars under Article 141, and a withdrawn circular cannot continue to support an exemption claim. A later amendment by Notification No. 4/2010-CE changed the exemption position under Notification No. 8/2003-CE only from its effective date, not retrospectively. On that basis, the Tribunal considered the appellant's claim of bona fide belief and granted interim relief by waiving pre-deposit until 31 January 2014 or disposal of the appeal, whichever was earlier. Case-Laws Central Excise Mon, 22 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238847