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Manawat Palstics Pvt. Ltd. Through Its ... vs The Customs, Excise And Service Tax ... on 5 January, 2016 cites

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

and the assessee never filed Free Shipping Bills. It exported goods under quantity / value based Advance license. Hence, the case of assessee/ noticee does not fall under para 3.1 or 3.2 of the Circular. It then takes note of settled legal position that circulars issued by the Board are binding on the department and relies upon the judgment of the Hon'ble Apex Court in the case of CCE, Vadodara vs. Dhiren Chemical Industries, reported at 2002 (139) ELT 3 (SC). It took note of the fact that the Circular dated 16.01.2004 supersedes all earlier circulars issued by the Board.
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