2004 (5) TMI 78

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....rder]. - Delay condoned. 2.We have heard Mr. V. Lakshmikumaran, learned Counsel for the Petitioners at length. 3.Reliance is placed on Circulars of 1973 and 1987. These Circulars were not relied upon before the lower authorities. They are being relied upon for the first time in this Court. Parties cannot be permitted to rely upon the material which have not been relied upon before the lower ....

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....ption Notification will not be available. 5.It was however sought to be submitted that in Para 9 of Dhiren Chemical's case (supra) it has been clarified that in spite of the interpretation given by this Court, if there are any circulars issued by the Central Board of Excise and Customs which place a different interpretation, that interpretation would be binding upon the Revenue. It is submitted....

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....at law laid down by this Court is law of the land. The law so laid down is binding on all Courts/Tribunals and Bodies. It is clear that circulars of the Board cannot prevail over the law laid down by this Court. However, it was pointed out that during hearing of Dhiren Chemical's case because of circulars of the Board in many cases the Department had granted benefits of exemption Notifications. It....