Search Results Page

Search Results

1 - 10 of 23 (0.35 seconds)

Commissioner Of Central Excise,Bolpur vs M/S.Ratan Melting & Wire Industries on 14 October, 2008

32. On a reference made by a Bench of Three Judges of the Hon‟ble Supreme Court in Commissioner of Central Excise v. Ratan Melting And Wire Industries, Calcutta8, a Constitutional Bench in CCE v. Ratan 8 (2005) 3 SCC 57 20 Melting & Wire Industries9, held that: "The circulars and instructions issued by the Board are no doubt binding in law on the authorities under the respective statutes, but when the Supreme Court or the High Court declares the law on the question arising for consideration, it would not be appropriate for the Court to direct that the circular should be given effect and not the view expressed in a decision of this Court or the High Court. So far as the clarifications/circulars issued by the Central Government and of the State Government are concerned they respect merely their understanding of the statutory provisions."
Supreme Court of India Cites 4 - Cited by 145 - A Pasayat - Full Document
1   2 3 Next