2019 (9) TMI 70 - SCH - Central Excise

Whether Circular No. 162/73/95-CX, dated 14th December, 1995 issued by the Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India is in conformity/authorized by the provisions of Section 37B of the Central Excise Act, 1944 read with the relevant provisions of the Central Excise Rules? HELD THAT - Issue notice on this issue.

Summary

The Supreme Court issued an order to consider if Circular No. 162/73/95-CX is authorized by the provisions of Section 37B of the Central Excise Act, 1944 and relevant rules. Tagged with S.L.P. (C) No. 18214 of 2017.