The Central Board of Excise and Customs (CBEC) has issued an important circular (1006/13/2015-CX, dated September 21) regarding the binding nature of its circulars and instructions.A large number of judgements have been delivered by the Supreme Court on various aspects of central excise, service tax or customs. The issue was whether field formations should be bound by these judgements or by the board circulars or instructions that differ from these. The issue arose because CBEC was not amending or withdrawing circulars conflicting with the judgements.

Source : http://www.business-standard.com/article/economy-policy/down-comes-the-gavel-on-cbec-s-binding-circulars-115100500029_1.html

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