Nature of Notifications

[Shama Sarin]

Are the notifications binding on the assessee also or are they binding even on the department?

[CAGOPALJI AGRAWAL]

Since the notifications are issued under the permitted delegation of the enactment itself, so my mind, these are binding on both.

AI Summary

Central Excise notifications are binding on both the assessee and the department under permitted delegation of enactment. A user inquired whether notifications under Central Excise are binding solely on the assessee or also on the department. The response clarified that since these notifications are issued under the permitted delegation of the enactment, they are binding on both the assessee and the department.