https://www.taxtmi.com/article/detailed?id=6568 The Board's Circular No.1006/13/2015-CX affirms that circulars inconsistent with the ratio of higher-court decisions have no legal existence and should not be followed; such circulars must be referred for rescission and may be withdrawn suo motu. Subsequent decisions must conform to judicial ratios regardless of the rescission status. Earlier case law showed tension between treating circulars as binding on departmental officers and the primacy of judicial declarations; the circular reinforces that judicially declared law prevails while administrative mechanisms exist to revisit circulars. en-us Wed, 09 Dec 2015 09:29:43 +0530 Wed, 09 Dec 2015 09:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6568 The Board's Circular No.1006/13/2015-CX affirms that circulars inconsistent with the ratio of higher-court decisions have no legal existence and should not be followed; such circulars must be referred for rescission and may be withdrawn suo motu. Subsequent decisions must conform to judicial ratios regardless of the rescission status. Earlier case law showed tension between treating circulars as binding on departmental officers and the primacy of judicial declarations; the circular reinforces that judicially declared law prevails while administrative mechanisms exist to revisit circulars. Articles Central Excise Wed, 09 Dec 2015 09:29:43 +0530 https://www.taxtmi.com/article/detailed?id=6568