https://www.taxtmi.com/caselaws?id=50806 The Appellate Tribunal set aside the Commissioner (Appeals) order and allowed the appeal, emphasizing the importance of following the Supreme Court's interpretation over conflicting interpretations in Board Circulars. The Tribunal concluded that since the issue was covered by the Supreme Court decision, there was no need to refer the matter to a Larger Bench. The judgment resolved the conflict between the Board Circular and the Supreme Court decision regarding the interpretation of proviso (ii) of Section 4(1)(a) of the Central Excise Act, 1944, upholding the precedence of judicial decisions over administrative circulars in legal matters. en-us Tue, 30 Oct 2001 00:00:00 +0530 Wed, 08 Sep 2010 16:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50806 The Appellate Tribunal set aside the Commissioner (Appeals) order and allowed the appeal, emphasizing the importance of following the Supreme Court's interpretation over conflicting interpretations in Board Circulars. The Tribunal concluded that since the issue was covered by the Supreme Court decision, there was no need to refer the matter to a Larger Bench. The judgment resolved the conflict between the Board Circular and the Supreme Court decision regarding the interpretation of proviso (ii) of Section 4(1)(a) of the Central Excise Act, 1944, upholding the precedence of judicial decisions over administrative circulars in legal matters. Case-Laws Central Excise Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50806