Supreme Court · 2008 INSC 935 · Decided 13 August 2008
M/S. Sandur Micro Circuits LTD. v. Commissioner of Central Excise, Belgaum
- Court
- Supreme Court of India
- Citation
- 2008 INSC 935 · [2008] 12 S.C.R. 76
- Case number
- CIVIL APPEAL No. 7177/2005
- Decided
- 13 August 2008
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944 - s. 5A - Notification c under- Circular. issued by Central Board of Excise and Cus- · toms· in direct conflict with the statutory Notification - Effec­ tiveness of the circular- Held:· The circular cannot take of the Notification. Circular No.42 of 1997 dated 19-9-1997 issued by the 0 Central Board of Excise and Customs was in direct con­ flict with a Notification statutorily issued under s.5A(1) of the Ceratral Excises and Salt Act, 1944, viz. No. 2/95-CE dated 4-1-1995 as ~~e.~.~~d ... py
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