https://www.taxtmi.com/caselaws?id=30430 Board circulars bind administrative authorities as a matter of administrative discipline, but an adjudication supported by a detailed inquiry into compliance with exemption notification conditions will not be disturbed in Revenue's appeal absent legal infirmity. Here, the adjudicating authority had examined the exporter's fulfilment of the notification requirements through the Development Commissioner's office and passed a detailed, speaking order dropping the demand proceedings. As the record disclosed no error in that decision and the relevant circular had been considered, the Revenue's challenge failed and the dropping of proceedings was sustained. en-us Tue, 15 Apr 2008 00:00:00 +0530 Wed, 27 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30430 Board circulars bind administrative authorities as a matter of administrative discipline, but an adjudication supported by a detailed inquiry into compliance with exemption notification conditions will not be disturbed in Revenue's appeal absent legal infirmity. Here, the adjudicating authority had examined the exporter's fulfilment of the notification requirements through the Development Commissioner's office and passed a detailed, speaking order dropping the demand proceedings. As the record disclosed no error in that decision and the relevant circular had been considered, the Revenue's challenge failed and the dropping of proceedings was sustained. Case-Laws Customs Tue, 15 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30430