Circulars issued by the CBEC are binding on the department and ...

CBEC Circulars Binding on Department, Cannot Be Contested Even If Inconsistent With Law Provisions.

June 9, 2012

Case Laws Central Excise AT

Circulars issued by the CBEC are binding on the department and the department is precluded from challenging the correctness of the circulars even on the basis that the same is inconsistent with the statutory provision - AT

View Source

← Previous Next →

Circulars issued by the CBEC are binding on the department and ...

CBEC Circulars Binding on Department, Cannot Be Contested Even If Inconsistent With Law Provisions.

June 9, 2012

Case Laws Central Excise AT

You may also like:

Validity of SCN and audit notes issued - mandatory pre-show cause notice Consultation- A master circular issued by the department is binding upon its officers. The...

Binding nature of Circular issued by the CBEC (CBIC) - The Circular of 2004 issued based on the interpretation of the provisions made by one of the Customs Officers, is...

Conversion of shipping bills from duty drawback scheme to advanced authorisation scheme - mistake in the shipping bills occurred - time limitation - The provision of...

Effective date of a Circular issued by the CBEC - It is not possible to accept the contention advanced on behalf of the department that the circular dated 23.08.2007 is...

Denial of refund - Non adhering to the instruction given by the CBEC - The CBEC circular and the instructions bind the Customs Authorities. In any case, the Customs...

If there is any conflict between the jurisdictional High Court and the CBEC circular, the decision of the jurisdictional High Court is binding to the department rather...

Clarification regarding binding nature of circular and instructions - Board Circulars contrary to the judgements of Hon’ble Supreme Court become non-est in law and...

Guidelines for handling and storage of valuable goods that are seized/ confiscated by the Department - CBEC

This Master Circular consolidates various circulars and guidelines issued by SEBI to Research Analysts, superseding the previous Master Circular dated June 15, 2023. It...

The Securities and Exchange Board of India (SEBI) issued a Master Circular for Stock Brokers on May 22, 2024, consolidating previous circulars. The new circular...

HC set aside GST demand order dated 21.11.2024 for non-consideration of binding departmental circulars (No.200/12/2023-GST and No.236/30/2024-GST). Matter remanded to...

Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect...

Validity of SCN - applicability and binding nature of circular - rate of GST on various goods - in the circular dated 9-8-18 various issues on applicability of GST were...

Exemption 10(37) - consideration of CBDT circular No.36 of 2016 and Circular No.11011/30/2015-LA - the department is duty bound to adhere to the instruction of the CBDT...

The decisions of the Hon’ble non-jurisdictional High Court have no relevance in the present context. It is also elementary in law that the mere pendency of the appeal,...

Quick Updates: