Subordinate instructions cannot override a statutory notification; Annexure 19 could not be imposed as a validity condition for the undertaking.

Subordinate instructions under Rule 31 of the Central Excise Rules, 2002 cannot override or restrict a statutory notification issued under Rule 19. The Tribunal held that supplementary directions must remain consistent with the parent rules and cannot impose an additional substantive condition, such as compulsory filing of Annexure 19, where the notification does not require it. It also noted that the omission had already been treated in the appellant's own case as a technical or venial breach without revenue loss. Accordingly, invalidation of the letter of undertaking on that basis was unsustainable, and the appellant was entitled to consequential relief.

---

---

Issues: Whether instructions issued under Rule 31 of the Central Excise Rules, 2002 could override the notification issued under Rule 19 of the Central Excise Rules, 2002 so as to require filing of Annexure 19 and justify invalidation of the letter of undertaking.

Analysis: The Tribunal applied the principle that a circular or instruction cannot take away or restrict the effect of a statutory notification. It noted that Rule 31 permits only incidental or supplementary instructions consistent with the rules, and that the non-filing of Annexure 19 had already been treated in the appellant's own case as a technical or venial breach without revenue loss. On that basis, the Tribunal held that the supplementary instruction could not be used to impose an additional condition that was not supported by the notification and the rules.

Conclusion: The instruction under Rule 31 did not prevail over the notification under Rule 19, and the appellant was not bound to file Annexure 19 for the purpose of validity of the letter of undertaking.

Final Conclusion: The invalidation of the letter of undertaking was unsustainable, and the appeal succeeded with consequential relief.

Ratio Decidendi: Statutory notifications cannot be curtailed by subordinate circulars or instructions, and supplementary directions must remain consistent with the parent rules and cannot impose additional substantive conditions.

---