https://www.taxtmi.com/caselaws?id=334462 The Court held that the circular issued by the Additional Commissioner was not a directive to take action but merely a communication of facts, allowing authorities to act independently. The Court clarified that the Additional Commissioner did not have the authority to direct superior officers across the country to take action against exporters. Consequently, the writ petition was disposed of accordingly. en-us Mon, 05 Sep 2016 00:00:00 +0530 Wed, 04 Jan 2017 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334462 The Court held that the circular issued by the Additional Commissioner was not a directive to take action but merely a communication of facts, allowing authorities to act independently. The Court clarified that the Additional Commissioner did not have the authority to direct superior officers across the country to take action against exporters. Consequently, the writ petition was disposed of accordingly. Case-Laws Central Excise Mon, 05 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334462