https://www.taxtmi.com/caselaws?id=31136 SC held that administrative circulars and government clarifications cannot override judicial decisions; they reflect executive understanding and are not binding on courts. A circular contrary to statute has no legal effect. The Court answered the reference by endorsing the prior correct view and allowed the appeals filed by the revenue while dismissing the appeals filed by the assessee. en-us Tue, 14 Oct 2008 00:00:00 +0530 Wed, 24 Jun 2026 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31136 SC held that administrative circulars and government clarifications cannot override judicial decisions; they reflect executive understanding and are not binding on courts. A circular contrary to statute has no legal effect. The Court answered the reference by endorsing the prior correct view and allowed the appeals filed by the revenue while dismissing the appeals filed by the assessee. Case-Laws Central Excise Tue, 14 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31136