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

13 SCC 1Reported decision2008#2842 most cited

What is Commissioner of Central Excise, Bolpur v. Ratan Melting & Wire Industries authority for?

Circulars and instructions issued by tax boards are binding on departmental authorities, but they cannot override the law declared by the Supreme Court or High Courts; judicial pronouncements prevail over conflicting board circulars.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.

Also referred to as

Ratan Melting & Wire Industries · CCE v Ratan Melting · binding nature of circulars · CBDT circulars · CBEC circulars · judicial pronouncements prevail · Supreme Court decisions binding · High Court decisions binding · circulars vs court judgments · departmental instructions · tax authorities obligation · 13 SCC 1 (2008)

Sections most often in play

Section 115JBSection 131Section 142(1)Section 143(2)Section 35(2AB)Section 37(1)Section 43AASection 68

Issues it is cited on

section 256speculation losssection 43(5)section 43asummons under section 131section 35(2ab)mercantile system of accountingaddition u/s 68service of noticesection 115jbsection 43section 37(1)

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

Commnr. of Central Excise, Nagpur vs. M/S. Gurukripa Resins Pvt. Ltd

The appeals are allowed and the orders passed by the

C.A. No.-007627-007627 - 2005Supreme Court11 Jul 2011
Section 35

…ed by the revenue department cannot be given primacy over the decisions of the Courts. In order to substantiate his point that it is not necessary that power should be used in all the processes involved in the manufacture of 3 (2005) 7 SCC 497 4 (2008) 13 SCC 1 6 finished goods, learned counsel placed reliance on the decision rendered by the Constitution Bench of this Court in Union of India & Anr. Vs. Delhi Cloth & General Mills Co. Ltd.5. It was thus, stressed that in light of the settled legal position on the issue by this Court, the impugned decisions deserve to be set aside. 9. Per contra,…