1989 (5) TMI 73

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....tioners have filed this petition challenging the vires of Section 37B of the Central Excises and Salt Act, 1944 and for quashing that order dated 23-2-1989, passed by the Collector, Central Excise (Appeals). 2. The learned advocate for the petitioners states that the petitioners are not now challenging the vires of Section 37B and are confining their challenge to the order dated 23-2-1989 only.....

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....t, and such officers and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the said Board : Provided that no such orders, instructions or directions shall be issued - (a) so as to require any Central Excise Officer to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so ....

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....unctions, it becomes obvious that, if any order is passed or instructions or directions are given with respect to classification of excisable goods with a view to achieving uniformity, then such orders or instructions or directions must be regarded as binding on the Central Excise Officers for that purpose only. Though such orders or instructions or directions may not be binding on the Collector o....