https://www.taxtmi.com/caselaws?id=413840 The Supreme Court affirmed the High Court's decision regarding the interpretation of Notification No. 45/89-C.E. (N.T.). It held that Circular No. 651/42/2002-CX was not applicable to the case and emphasized that its scope should be limited to Section 11D of the Central Excise Act, 1944. The Court clarified that the circular's content should align with the provisions of Section 11D and related guidelines. Ultimately, the Supreme Court upheld the dismissal of the claim in the Writ Petition by the High Court, concluding the matter and disposing of the Special Leave Petition and any pending applications. en-us Thu, 15 Jul 2021 00:00:00 +0530 Fri, 22 Oct 2021 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413840 The Supreme Court affirmed the High Court's decision regarding the interpretation of Notification No. 45/89-C.E. (N.T.). It held that Circular No. 651/42/2002-CX was not applicable to the case and emphasized that its scope should be limited to Section 11D of the Central Excise Act, 1944. The Court clarified that the circular's content should align with the provisions of Section 11D and related guidelines. Ultimately, the Supreme Court upheld the dismissal of the claim in the Writ Petition by the High Court, concluding the matter and disposing of the Special Leave Petition and any pending applications. Case-Laws Central Excise Thu, 15 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413840