https://www.taxtmi.com/caselaws?id=33062 The Supreme Court remanded the matter to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, for resolution, considering the relevance of a specific case. The judgment left all contentions open to the parties involved and disposed of the civil appeal and interim applications accordingly. The Court emphasized that its decisions take precedence over executive circulars, which cannot override statutory provisions or restrict the right to appeal. The ruling reinforced the judiciary's role in interpreting laws and maintaining legal consistency, ensuring that circulars contrary to statutory provisions hold no legal validity. en-us Thu, 16 Apr 2009 00:00:00 +0530 Fri, 22 Nov 2024 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33062 The Supreme Court remanded the matter to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, for resolution, considering the relevance of a specific case. The judgment left all contentions open to the parties involved and disposed of the civil appeal and interim applications accordingly. The Court emphasized that its decisions take precedence over executive circulars, which cannot override statutory provisions or restrict the right to appeal. The ruling reinforced the judiciary's role in interpreting laws and maintaining legal consistency, ensuring that circulars contrary to statutory provisions hold no legal validity. Case-Laws Central Excise Thu, 16 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33062