When a Judgment is impliedly overruled?

Art. 141 - Implied overruling - Earlier ruling of smaller Bench, held, stands overruled, if a subsequent larger Bench lays
down law to the contrary, 
Union of India v. Arviva Industries India Ltd., (2014) 3 SCC 159

Excise
CBEC Notifications/Circulars/Guidelines/Instructions/Or ders
Circulars - Binding effect of circulars on Revenue - Reiterated, circulars issued by CBEC are binding on it - Revenue
cannot take stand contrary to its circulars, 
Constitution of India
Art. 141 - Implied overruling - Earlier ruling of smaller Bench, held, stands overruled, if a subsequent larger Bench lays
down law to the contrary, 

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