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Central Excise - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Binding nature of circular - Officers of the department cannot ...


Department Officers Must Follow Binding Circulars; Ignoring Them Is Improper and Violates Authority.

June 10, 2015

Case Laws     Central Excise     HC

Binding nature of circular - Officers of the department cannot in violation to the circular proceed to take action by saying that the circular is only advisory in nature or that it is not a circular issued under the statutory rule - HC

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