9911796707
TMI Blog2004 (5) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... heard Mr. V. Lakshmikumaran, learned Counsel for the Petitioners at length. 3.Reliance is placed on Circulars of 1973 and 1987. These Circulars were not relied upon before the lower authorities. They are being relied upon for the first time in this Court. Parties cannot be permitted to rely upon the material which have not been relied upon before the lower authorities/Court. In this case before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.It was however sought to be submitted that in Para 9 of Dhiren Chemical's case (supra) it has been clarified that in spite of the interpretation given by this Court, if there are any circulars issued by the Central Board of Excise and Customs which place a different interpretation, that interpretation would be binding upon the Revenue. It is submitted that Dhiren Chemical's case thus lays down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and. 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's case because of circulars of the Board in many cases the Department had granted benefits of exemption Notifications. It was submitted that on the interpretation now ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. To hold otherwise and to interpret in the manner suggested would mean that Courts/Tribunals have to ignore a judgment of this Court and follow circulars of the Board. That was not what was meant by Para 9 of Dhiren Chemical's case. 7.In this case, as set out above, even the benefit of a Circular is not available. Therefore the interpretation given in Dhiren Chemical's case would apply. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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