https://www.taxtmi.com/caselaws?id=47238 The Court emphasized that Supreme Court decisions are binding on the Revenue/Department, overriding any conflicting views expressed in circulars. Circulars issued by the Central Board of Excise and Customs cannot supersede Supreme Court judgments, ensuring uniformity in legal interpretation. The Court referred the matter to a Larger Bench of five Judges for definitive clarification on the validity of circulars vis-a-vis Supreme Court decisions, aiming to resolve conflicting views and establish a clear legal position. en-us Wed, 23 Feb 2005 00:00:00 +0530 Thu, 09 Apr 2020 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47238 The Court emphasized that Supreme Court decisions are binding on the Revenue/Department, overriding any conflicting views expressed in circulars. Circulars issued by the Central Board of Excise and Customs cannot supersede Supreme Court judgments, ensuring uniformity in legal interpretation. The Court referred the matter to a Larger Bench of five Judges for definitive clarification on the validity of circulars vis-a-vis Supreme Court decisions, aiming to resolve conflicting views and establish a clear legal position. Case-Laws Central Excise Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47238