https://www.taxtmi.com/caselaws?id=45385 A circular issued under Section 37B of the Central Excise Act cannot control or curtail the quasi-judicial function of adjudicating authorities. Where the Tribunal has already taken a binding view, a conflicting departmental circular cannot be treated as conclusive against the assessee, because it would create inconsistency in adjudication. The proper course is for the Board to reconsider the circular in light of the prevailing legal position and, if necessary, issue a fresh circular. The circular was therefore not binding on adjudicating authorities until reconsidered. en-us Wed, 09 Sep 1998 00:00:00 +0530 Sat, 10 Jul 2010 12:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45385 A circular issued under Section 37B of the Central Excise Act cannot control or curtail the quasi-judicial function of adjudicating authorities. Where the Tribunal has already taken a binding view, a conflicting departmental circular cannot be treated as conclusive against the assessee, because it would create inconsistency in adjudication. The proper course is for the Board to reconsider the circular in light of the prevailing legal position and, if necessary, issue a fresh circular. The circular was therefore not binding on adjudicating authorities until reconsidered. Case-Laws Central Excise Wed, 09 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45385