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    <description>The Court ruled in favor of the petitioners, quashing the circular issued by the Central Board of Excise and Customs under Section 37B of the Central Excises and Salt Act, 1944. The Court held that the Board cannot issue directions contrary to the Tribunal&#039;s decision, rendering the circular invalid.</description>
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      <description>The Court ruled in favor of the petitioners, quashing the circular issued by the Central Board of Excise and Customs under Section 37B of the Central Excises and Salt Act, 1944. The Court held that the Board cannot issue directions contrary to the Tribunal&#039;s decision, rendering the circular invalid.</description>
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