2005 (10) TMI 94

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....disposed of by this Court by the judgment reported in [2005 (188) E.L.T. 3]. However, on the aspect as to whether a circular issued by the Board would prevail over the judgment of this Court, this Court has held as follows : "Under these circumstances, we would have dismissed Civil Appeal No. 3197 of 2000 and allowed Civil Appeal No. 1469 of 2002. However, we are shown a Circular of the Board dat....

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.... stand dismissed and Civil Appeal No. 1469 of 2002 will stand allowed without any further Orders. If, however, the Constitution Bench takes a contrary opinion, then of course, the reverse will follow. In either case there will be no order as to costs." 2. Thus on merits we hold that this case will also be covered by that judgment. However, on the limited aspect as to whether or not the circular o....