https://www.taxtmi.com/caselaws?id=43260 Section 37B of the Central Excises and Salt Act, 1944 was construed as valid only to the extent that it authorises administrative directions, not instructions that control the independent adjudication of quasi-judicial authorities. Circulars issued under it cannot compel adjudicating officers to decide contrary to the Act. The petitioner was also not granted writ relief directing implementation of exemption circulars on promissory estoppel, though that plea was left open for consideration before the departmental authorities. The writ petitions were dismissed overall, with the authorities expected to examine the objections on merits. en-us Tue, 29 Oct 1991 00:00:00 +0530 Thu, 17 Jun 2010 10:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43260 Section 37B of the Central Excises and Salt Act, 1944 was construed as valid only to the extent that it authorises administrative directions, not instructions that control the independent adjudication of quasi-judicial authorities. Circulars issued under it cannot compel adjudicating officers to decide contrary to the Act. The petitioner was also not granted writ relief directing implementation of exemption circulars on promissory estoppel, though that plea was left open for consideration before the departmental authorities. The writ petitions were dismissed overall, with the authorities expected to examine the objections on merits. Case-Laws Central Excise Tue, 29 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43260