https://www.taxtmi.com/circulars?id=53913 Board circulars conflicting with Supreme Court law are non est in law and must not be followed; such circulars should be referred to the Board for rescission or the Board may act suo moto. All pending matters, including those in the Call-Book and decisions rendered after the judicial pronouncement, must conform to the law declared by the Supreme Court or High Court. Where the Board chose not to appeal a High Court decision the instruction applies; where revenue has appealed, matters should be kept in the Call-Book and appeals maintained. Difficulties must be reported to the Board. en-us Mon, 21 Sep 2015 00:00:00 +0530 Tue, 06 Oct 2015 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53913 Board circulars conflicting with Supreme Court law are non est in law and must not be followed; such circulars should be referred to the Board for rescission or the Board may act suo moto. All pending matters, including those in the Call-Book and decisions rendered after the judicial pronouncement, must conform to the law declared by the Supreme Court or High Court. Where the Board chose not to appeal a High Court decision the instruction applies; where revenue has appealed, matters should be kept in the Call-Book and appeals maintained. Difficulties must be reported to the Board. Circulars Central Excise Mon, 21 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53913