https://www.taxtmi.com/caselaws?id=47454 The Supreme Court referred the issue of whether a circular issued by the Board would prevail over its judgment to a Constitution Bench for resolution. The outcome of the Constitution Bench's decision would determine the fate of the appeals, either dismissal or allowance based on the prevailing authority. Additionally, the Court did not permit a new point regarding entitlement to exemption under a Notification to be raised as it was not previously raised during the proceedings and emphasized the importance of adhering to procedural requirements in legal proceedings. en-us Wed, 19 Oct 2005 00:00:00 +0530 Mon, 21 Apr 2014 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47454 The Supreme Court referred the issue of whether a circular issued by the Board would prevail over its judgment to a Constitution Bench for resolution. The outcome of the Constitution Bench's decision would determine the fate of the appeals, either dismissal or allowance based on the prevailing authority. Additionally, the Court did not permit a new point regarding entitlement to exemption under a Notification to be raised as it was not previously raised during the proceedings and emphasized the importance of adhering to procedural requirements in legal proceedings. Case-Laws Central Excise Wed, 19 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47454