https://www.taxtmi.com/caselaws?id=46199 Cinder arising as waste from burning coal in boilers was treated as not excisable, so a circular treating it as an excisable commodity could not override the prevailing judicial position. The Court relied on prior tribunal rulings, the un-stayed and un-set-aside Gujarat High Court view, and the principle that a non-speaking dismissal can attract merger, making the appellate decision operative. It also reaffirmed that departmental authorities must follow binding judicial precedent and cannot proceed on the basis of a contrary administrative circular. The circular dated 7 April 1998 was therefore held invalid in the prevailing legal position, and the show-cause notice issued under it was quashed. en-us Fri, 25 Jan 2002 00:00:00 +0530 Fri, 16 Jul 2010 14:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46199 Cinder arising as waste from burning coal in boilers was treated as not excisable, so a circular treating it as an excisable commodity could not override the prevailing judicial position. The Court relied on prior tribunal rulings, the un-stayed and un-set-aside Gujarat High Court view, and the principle that a non-speaking dismissal can attract merger, making the appellate decision operative. It also reaffirmed that departmental authorities must follow binding judicial precedent and cannot proceed on the basis of a contrary administrative circular. The circular dated 7 April 1998 was therefore held invalid in the prevailing legal position, and the show-cause notice issued under it was quashed. Case-Laws Central Excise Fri, 25 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46199