https://www.taxtmi.com/caselaws?id=46984 The judgment emphasizes that reliance on circulars not presented before lower authorities or the Court is impermissible. It clarifies that the benefit of an exemption Notification applies only if duty has been paid at the correct rate. Circulars issued by the Board cannot override established law. The Court upholds the interpretation in a prior case and dismisses the Special Leave Petition, as the Circular in question was inapplicable. en-us Thu, 06 May 2004 00:00:00 +0530 Tue, 03 Jun 2014 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46984 The judgment emphasizes that reliance on circulars not presented before lower authorities or the Court is impermissible. It clarifies that the benefit of an exemption Notification applies only if duty has been paid at the correct rate. Circulars issued by the Board cannot override established law. The Court upholds the interpretation in a prior case and dismisses the Special Leave Petition, as the Circular in question was inapplicable. Case-Laws Central Excise Thu, 06 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46984