https://www.taxtmi.com/caselaws?id=45378 The court quashed Circular No. 47/1/97-CX dated 3-3-1997, declaring it ultra vires of the Central Excise Act, 1944, and the Constitution of India. It held that the Central Board of Excise and Customs (CBEC) cannot override judicial decisions and emphasized the binding nature of judicial pronouncements on administrative authorities. The court's decision was in favor of the petitioner, allowing the writ petition without costs. en-us Thu, 04 Nov 1999 00:00:00 +0530 Sat, 10 Jul 2010 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45378 The court quashed Circular No. 47/1/97-CX dated 3-3-1997, declaring it ultra vires of the Central Excise Act, 1944, and the Constitution of India. It held that the Central Board of Excise and Customs (CBEC) cannot override judicial decisions and emphasized the binding nature of judicial pronouncements on administrative authorities. The court's decision was in favor of the petitioner, allowing the writ petition without costs. Case-Laws Central Excise Thu, 04 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45378