Supreme Court Allows Appeal in Central Excise Matter — Circulars Binding on Department. The Court affirmed that Circulars issued under Section 37-B of the Central Excise Act, 1944 are binding on the Department, preventing it from contesting their correctness....
The dispute arose from two orders of the Customs Excise and Gold (Control) Appellate Tribunal regarding the classification of products manufactured by the appellant, The Paper Products Ltd. The appell...




