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Documents citing The British Machinary Supplies Co vs The Union Of India & Ors on 6 August, 1996

Dinesh Joshi S/O Shri Narayan Lal Joshi vs State Of Madhya Pradesh Mandsaur Mp ... on 18 November, 2020

The instructions issued by the department are binding on the authorities for the reason that the issuing a circular/instruction is intimately conversant not only with the policy of legislation for the purposes of the provisions of the Act but also familiar with the nature and qualities of the commodities and also their use from time to time, therefore, such notifications/circulars/executive instructions in fiscal statutes are binding. Apart from the fact that circulars of the Board are binding on the tax department, they are in the nature of contemporanea expositing furnishing legitimate aid the construction to the relevant provisions. More so, it is necessary to issue such circulars to give effect to internal complexity of fiscal adjustment of diverse elements. [Vide State of Orissa Vs. M/s. Dinabandhu Sahu & Ors., AIR 1976 SC 1561;K.P. Vergese Vs. I.T.O. Ernakulam & Ors., AIR 1981 SC 1922; M/s. Keshavji Ravji & Co. Vs. CIT., AIR 1991 SC 1806; Commissioner of Income Tax Banglore Vs. Vasudeo V. Dempo, 1993 Supp (1) SCC 612; Collector of 18 Central Excise Bombay Vs. Jayant Dalal (P) Ltd., (1997) 10 SCC 402; Bengal Iron Corporation & Anr. Vs. Commercial Tax Officer & Ors., AIR 1993 SC 2414; Ranadey Micronutrients Vs. CCE, (1996) 10 SCC 387; Poulose & Mathen Vs. CCE & Anr., (1997) 3 SCC 50; British Machinery Supplies Co. Vs. Union of India & Ors., (1996) 9 SCC 663; and CCE Vs. Usha Martin Industries, (1997) 7 SCC 47; and Commissioner of Central Excise Vs. Pandit D.P. Sharma, (2003) 5 SCC 288).
National Green Tribunal Cites 69 - Cited by 0 - Full Document

Indian Oil Corporation Ltd. vs Commissioner Of Cus. on 6 November, 2000

In the decision British Machinery Supplies Co. v. Union of India and Ors. (1996) 9 SCC 663] the binding nature of the circulars issued by the Central Board of Excise and Customs was dealt with. Their Lordships took the view that they are binding on the department and it would be inept to suggest that the department can adopt a different stand when mutating the importer with duty. Their Lordships went on to state that unless there is a judicial pronouncement on the matter, the department are bound by the same and the departmental authorities cannot take any action contrary to the circular.
Customs, Excise and Gold Tribunal - Delhi Cites 17 - Cited by 2 - Full Document

Kamal Tiwari vs Union Of India Through The Secretary ... on 16 December, 2024

15. The instructions issued by the department are binding on the authorities for the reason that the issuing a circular/instruction is intimately conversant not only with the policy of legislation for the 10 O.A. No. 97/2022(CZ) Kamal Tiwari Vs union of India & Ors. EA No. 06/2024(CZ) Kamal Tiwari Vs union of India & Ors. purposes of the provisions of the Act but also familiar with the nature and qualities of the commodities and also their use from time to time, therefore, such notifications/circulars/executive instructions in fiscal statutes are binding. Apart from the fact that circulars of the Board are binding on the tax department, they are in the nature of contemporanea expositing furnishing legitimate aid the construction to the relevant provisions. More so, it is necessary to issue such circulars to give effect to internal complexity of fiscal adjustment of diverse elements. [Vide State of Orissa Vs. M/s. Dinabandhu Sahu & Ors., AIR 1976 SC 1561;K.P. Vergese Vs. I.T.O. Ernakulam & Ors., AIR 1981 SC 1922; M/s. Keshavji Ravji & Co. Vs. CIT., AIR 1991 SC 1806; Commissioner of Income Tax Banglore Vs. Vasudeo V. Dempo, 1993 Supp (1) SCC 612; Collector of Central Excise Bombay Vs. Jayant Dalal (P) Ltd., (1997) 10 SCC 402; Bengal Iron Corporation & Anr. Vs. Commercial Tax Officer & Ors., AIR 1993 SC 2414; Ranadey Micronutrients Vs. CCE, (1996) 10 SCC 387; Poulose & Mathen Vs. CCE & Anr., (1997) 3 SCC 50; British Machinery Supplies Co. Vs. Union of India & Ors., (1996) 9 SCC 663; and CCE Vs. Usha Martin Industries, (1997) 7 SCC 47; and Commissioner of Central Excise Vs. Pandit D.P. Sharma, (2003) 5 SCC
National Green Tribunal Cites 37 - Cited by 0 - Full Document

Kamal Tiwari vs Union Of India Through The Secretary ... on 16 December, 2024

15. The instructions issued by the department are binding on the authorities for the reason that the issuing a circular/instruction is intimately conversant not only with the policy of legislation for the 10 O.A. No. 97/2022(CZ) Kamal Tiwari Vs union of India & Ors. EA No. 06/2024(CZ) Kamal Tiwari Vs union of India & Ors. purposes of the provisions of the Act but also familiar with the nature and qualities of the commodities and also their use from time to time, therefore, such notifications/circulars/executive instructions in fiscal statutes are binding. Apart from the fact that circulars of the Board are binding on the tax department, they are in the nature of contemporanea expositing furnishing legitimate aid the construction to the relevant provisions. More so, it is necessary to issue such circulars to give effect to internal complexity of fiscal adjustment of diverse elements. [Vide State of Orissa Vs. M/s. Dinabandhu Sahu & Ors., AIR 1976 SC 1561;K.P. Vergese Vs. I.T.O. Ernakulam & Ors., AIR 1981 SC 1922; M/s. Keshavji Ravji & Co. Vs. CIT., AIR 1991 SC 1806; Commissioner of Income Tax Banglore Vs. Vasudeo V. Dempo, 1993 Supp (1) SCC 612; Collector of Central Excise Bombay Vs. Jayant Dalal (P) Ltd., (1997) 10 SCC 402; Bengal Iron Corporation & Anr. Vs. Commercial Tax Officer & Ors., AIR 1993 SC 2414; Ranadey Micronutrients Vs. CCE, (1996) 10 SCC 387; Poulose & Mathen Vs. CCE & Anr., (1997) 3 SCC 50; British Machinery Supplies Co. Vs. Union of India & Ors., (1996) 9 SCC 663; and CCE Vs. Usha Martin Industries, (1997) 7 SCC 47; and Commissioner of Central Excise Vs. Pandit D.P. Sharma, (2003) 5 SCC
National Green Tribunal Cites 37 - Cited by 0 - Full Document

Kamal Tiwari vs Union Of India Through The Secretary ... on 16 December, 2024

15. The instructions issued by the department are binding on the authorities for the reason that the issuing a circular/instruction is intimately conversant not only with the policy of legislation for the 10 O.A. No. 97/2022(CZ) Kamal Tiwari Vs union of India & Ors. EA No. 06/2024(CZ) Kamal Tiwari Vs union of India & Ors. purposes of the provisions of the Act but also familiar with the nature and qualities of the commodities and also their use from time to time, therefore, such notifications/circulars/executive instructions in fiscal statutes are binding. Apart from the fact that circulars of the Board are binding on the tax department, they are in the nature of contemporanea expositing furnishing legitimate aid the construction to the relevant provisions. More so, it is necessary to issue such circulars to give effect to internal complexity of fiscal adjustment of diverse elements. [Vide State of Orissa Vs. M/s. Dinabandhu Sahu & Ors., AIR 1976 SC 1561;K.P. Vergese Vs. I.T.O. Ernakulam & Ors., AIR 1981 SC 1922; M/s. Keshavji Ravji & Co. Vs. CIT., AIR 1991 SC 1806; Commissioner of Income Tax Banglore Vs. Vasudeo V. Dempo, 1993 Supp (1) SCC 612; Collector of Central Excise Bombay Vs. Jayant Dalal (P) Ltd., (1997) 10 SCC 402; Bengal Iron Corporation & Anr. Vs. Commercial Tax Officer & Ors., AIR 1993 SC 2414; Ranadey Micronutrients Vs. CCE, (1996) 10 SCC 387; Poulose & Mathen Vs. CCE & Anr., (1997) 3 SCC 50; British Machinery Supplies Co. Vs. Union of India & Ors., (1996) 9 SCC 663; and CCE Vs. Usha Martin Industries, (1997) 7 SCC 47; and Commissioner of Central Excise Vs. Pandit D.P. Sharma, (2003) 5 SCC
National Green Tribunal Cites 37 - Cited by 0 - Full Document

Kamal Tiwari vs Union Of India Through The Secretary ... on 16 December, 2024

15. The instructions issued by the department are binding on the authorities for the reason that the issuing a circular/instruction is intimately conversant not only with the policy of legislation for the 10 O.A. No. 97/2022(CZ) Kamal Tiwari Vs union of India & Ors. EA No. 06/2024(CZ) Kamal Tiwari Vs union of India & Ors. purposes of the provisions of the Act but also familiar with the nature and qualities of the commodities and also their use from time to time, therefore, such notifications/circulars/executive instructions in fiscal statutes are binding. Apart from the fact that circulars of the Board are binding on the tax department, they are in the nature of contemporanea expositing furnishing legitimate aid the construction to the relevant provisions. More so, it is necessary to issue such circulars to give effect to internal complexity of fiscal adjustment of diverse elements. [Vide State of Orissa Vs. M/s. Dinabandhu Sahu & Ors., AIR 1976 SC 1561;K.P. Vergese Vs. I.T.O. Ernakulam & Ors., AIR 1981 SC 1922; M/s. Keshavji Ravji & Co. Vs. CIT., AIR 1991 SC 1806; Commissioner of Income Tax Banglore Vs. Vasudeo V. Dempo, 1993 Supp (1) SCC 612; Collector of Central Excise Bombay Vs. Jayant Dalal (P) Ltd., (1997) 10 SCC 402; Bengal Iron Corporation & Anr. Vs. Commercial Tax Officer & Ors., AIR 1993 SC 2414; Ranadey Micronutrients Vs. CCE, (1996) 10 SCC 387; Poulose & Mathen Vs. CCE & Anr., (1997) 3 SCC 50; British Machinery Supplies Co. Vs. Union of India & Ors., (1996) 9 SCC 663; and CCE Vs. Usha Martin Industries, (1997) 7 SCC 47; and Commissioner of Central Excise Vs. Pandit D.P. Sharma, (2003) 5 SCC
National Green Tribunal Cites 37 - Cited by 0 - Full Document
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