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TMI Blog2009 (4) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... PASAYAT and ASOK KUAMR GANGULY, JJ. [Judgment per : Dr. ARIJIT PASAYAT, J.] - Heard learned counsel for the parties. 2. By order dated 12.12.2006 this court had directed that the present matter be placed for disposal after the decision of this Court in CCE v. Ratan Melting Wire Industries, which had been referred to a larger bench. The larger bench has rendered its judgment in the matter on 14.10.2008 which is reported in Commissioner of Central Excise, Bolpur v. Ratan Melting Wire Industries [2008 (13) SCC 1]. 3. On a reference made by a Bench of three Judges in Commissioner of Central Excise, Bolpur v. Ratan Melting and Wire Industries, Calcutta (2005 (3) SCC 57), these matters were placed before the Five Judge Bench. The reference was ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment of Dhiren Chemical case and knows what was the intention in incorporating para 9 (para 11 in SCC). It must be remembered that law law laid down by this Court is law of the land. The law so laid down is binding on all courts/tribunals and bodies. It is clear that circulars of the Board cannot prevail over the law laid down by this Court. However, it was pointed out that during hearing of Dhiren Chemical case because of the circulars of the Board in many cases the Department had granted benefits of exemption notifications. It was submitted that on the interpretation now given by this Court in Dhiren Chemical case the Revenue was likely to reopen cases. Thus para 9 (para 11 in SCC) was incorporated to ensure that in cases where benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 to 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 represent merely their understanding of the statutory provisions. They are not binding upon the court. It is for the Court to declare what the particular provision of statute says and it is not for the Executive. Looked at from another angle, a circular which is contrary to the statutory provisions has really no existence in law. As noted in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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