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Acit vs M/S. Serajuddin & Co. Kolkata on 15 March, 2023 cites

Collector Of Central Excise, Vadodra vs M/S. Dhiren Chemical Industries on 12 December, 2001

"Despite the categorical language of the clarification by the Constitution Bench, the issue was again sought to be raised before a Bench of three Judges in Central Board of Central Excise, Vadodara v. Dhiren Chemicals I.T.A. Nos. 39, 40, 41, 42, 43, 44 & 45 of 2022 Page 15 of 17 Industries: 2002 (143) ELT 19 where the view of the Constitution Bench regarding the binding nature of circulars issued under Section 37B of the Central Excise Act, 1944 was reiterated after it was drawn to the attention of the Court by the Revenue that there were in fact circulars issued by the Central Board of Excise and Customs which gave a different interpretation to the phrase as interpreted by the Constitution Bench.
Supreme Court of India Cites 2 - Cited by 203 - Full Document

Simplex Castings Ltd. vs Commr. Of Cus., Vishakhapatnam on 2 April, 2003

The same view has also been taken in Simplex Castings Ltd. v. Commissioner of Customs, Vishakhapatnam 2003 (5) SCC 528. The principles laid down by all these decisions are: (1) Although a circular is not binding on a Court or an assessee, it is not open to the Revenue to raise the contention that is contrary to a binding circular by the Board. When a circular remains in operation, the Revenue is bound by it and cannot be allowed to plead that it is not valid nor that it is contrary to the terms of the statute.
Supreme Court of India Cites 8 - Cited by 16 - Full Document
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