Clarification regarding binding nature of circular and instructions

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..... pal Commissioner of Central Excise, Service Tax and Customs (holding charge of Chief Commissioner) (All), Web-master, CBEC Madam/sir, Subject: - Clarification regarding binding nature of circular and instructions. A large number of judgements have been delivered by the Hon'ble Supreme Court on various aspects of Central Excise, Service Tax or Customs consequent upon the constitution of speci .....

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..... 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 to and not to a view expressed in a decision of this court or the High Court. So far as the clarification/circulars issued by the central Government and of the state Government are concerned they represent .....

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..... in law and should not be followed. Reference of such circulars should be made to the Board so that further action of rescinding these circulars can be expeditiously taken up. Board may also initiate such action suo-moto. All pending cases on the issue, including those in the Call-Book, decided after the date of the judgement should, confirm to the law laid by the Hon'ble Supreme Court or High Cou .....

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