Rescission of notification under Central Excise Rules withdraws a prior exemption instrument issued by the revenue ministry. The Central Government, invoking the executive power conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, issues a notification that expressly rescinds a prior exemption notification issued by the Ministry of Finance, Department of Revenue, thereby withdrawing that earlier exemption instrument under central excise law.
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Provisions expressly mentioned in the judgment/order text.
Rescission of notification under Central Excise Rules withdraws a prior exemption instrument issued by the revenue ministry.
The Central Government, invoking the executive power conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, issues a notification that expressly rescinds a prior exemption notification issued by the Ministry of Finance, Department of Revenue, thereby withdrawing that earlier exemption instrument under central excise law.
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