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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