M/S. SANDUR MICRO CIRCUITS LTD. vs C.C.E, BELGAUM

The Supreme Court held that a circular issued by the Central Board of Excise and Customs cannot override statutory notifications issued under Section 5A(1) of the Central Excises and Salt Act, 1944. The Court affirmed that the notifications have an overriding effect and cannot be restricted or whittled down by a circular. Consequently, the appeals challenging the Tribunal's decision were dismissed, upholding the legality of the notifications over the circular.