Supreme Court · 2008 INSC 1144 · Decided 14 October 2008

Commissioner of Central Excise, Bolpur v. Mis Ratan Melting & Wire Industries

Court
Supreme Court of India
Citation
2008 INSC 1144 · [2008] 14 S.C.R. 653
Case number
CIVIL APPEAL No. 4022/1999
Decided
14 October 2008
Bench
K.G. BALAKRISHNAN, ARIJIT PASAYAT, H.S. BEDI, P. SATHASIVAM, J.M. PANCHAL (5-judge bench)
Outcome
Disposed off
Case type
Civil
Acts & sections cited
Constitution Article 141

Headnote

653 ~ COMMISSIONER OF CENTRAL EXCISE, BOLPUR A v. MIS RATAN MELTING & WIRE INDUSTRIES (Civil Appeal No. 4022 of 1999) OCTOBER 14, 2008 B (K.G. BALAKRISHNAN, CJI, DR. ARIJIT PASAYAT, HARJIT SINGH BEDI, P. SATHASIVAM AND J.M. '( PANCHAL, JJ) Excise and Customs: c Circulars issued by Central High Court - It would not be correct to say that once a circular is brought to notice of D ~ Court, Revenue is precluded from taking a ground in appeal contrary to the Circular-In that event, there would be no scope for adjudication by Court - That would be against the very concept of majesty of

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