Supreme Court Refers Matter to Larger Bench for Clarification on Central Excise Law Interpretation. The court emphasized that circulars from the Board cannot override the law laid down by the Supreme Court, ensuring that the law declared is binding on the Revenue....
The case involved an appeal by the Commissioner of Central Excise against Ratan Melting and Wire Industries concerning the interpretation of certain provisions of the Central Excise Act, 1944. During ...




