https://www.taxtmi.com/caselaws?id=313216 The SC affirmed the supremacy of its decisions over circulars issued by the Central Board of Excise and Customs. It clarified that while circulars are binding on revenue authorities, they cannot override judicial pronouncements. The Court dismissed the Assessee's appeals and allowed those by the revenue, reinforcing that judicial interpretations prevail over executive circulars, thus upholding the rule of law and ensuring the right to challenge legal interpretations. en-us Mon, 29 Sep 2008 00:00:00 +0530 Mon, 01 Apr 2024 11:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313216 The SC affirmed the supremacy of its decisions over circulars issued by the Central Board of Excise and Customs. It clarified that while circulars are binding on revenue authorities, they cannot override judicial pronouncements. The Court dismissed the Assessee's appeals and allowed those by the revenue, reinforcing that judicial interpretations prevail over executive circulars, thus upholding the rule of law and ensuring the right to challenge legal interpretations. Case-Laws Indian Laws Mon, 29 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313216