https://www.taxtmi.com/caselaws?id=260374 Departmental circulars issued by the Central Board of Excise and Customs were binding on officers to ensure administrative uniformity unless they conflicted with binding judicial precedent, and they could not be ignored merely because they were not issued under Rule 233. On the authority to issue a show cause notice for wrongly availed Modvat credit under Rule 57-I, the circulars treated the Collector or Additional Collector as the proper officer. A Superintendent of Central Excise was therefore not competent to issue the notice, and action taken on that basis was void ab initio. The proceedings founded on the unauthorized notice were quashed. en-us Thu, 04 Sep 2014 00:00:00 +0530 Wed, 10 Jun 2015 06:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260374 Departmental circulars issued by the Central Board of Excise and Customs were binding on officers to ensure administrative uniformity unless they conflicted with binding judicial precedent, and they could not be ignored merely because they were not issued under Rule 233. On the authority to issue a show cause notice for wrongly availed Modvat credit under Rule 57-I, the circulars treated the Collector or Additional Collector as the proper officer. A Superintendent of Central Excise was therefore not competent to issue the notice, and action taken on that basis was void ab initio. The proceedings founded on the unauthorized notice were quashed. Case-Laws Central Excise Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260374