Administrative set up of Central Excise CBE&C: A Central Board of Excise and Customs (called ‘Board’) has been formed with headquarters at New Delhi. The Board is formed under Central Boards of Revenue Act, 1963. Rule 3(1) of Central Excise Rules authorises Board to appoint Central Excise Officers. Board can exercise all powers conferred on these officers under the Central Excise Act. Section 37B of CEA [parallel section 151A of Customs Act] authorises Board to issue orders, instructions and directions to Central Excise Officers for purposes of uniformity in the classification of excisable goods or with respect to levy of excise duties on such goods. Rule 31(1) of Central Excise Rules (Previous Rule 233) authorises CBE&C, Chief Commissioner and Commissioner to issue written instructions providing for any supplemental matters arising out of the rules. These administrative orders are binding on lower officers. Departmental circulars and trade notices are not binding on assessee or quasi-judicial authorities. However, department itself, which has issued the circular, cannot take a stand contrary to the circular. Department can withdraw the circular, but with prospective effect - view confirmed in Commissioner of Sales Tax v. Indra Industries 2000(6) SCALE 392 (SC 3 member bench)].