https://www.taxtmi.com/caselaws?id=87666 A trade notice or departmental instruction cannot enlarge a statutory classification rule unless the statute expressly authorises such extension; because the claimed Board instructions were not produced and were not issued under Section 37B, the penalty could not be sustained and was set aside. A separate remark in the order dropping the duty demand did not cause prejudice or affect rights where no confirmed demand survived and the matter was already covered by earlier Tribunal authority, so expunction was not warranted. The duty demand remained dropped, while only the penalty failed. en-us Fri, 28 Nov 1997 00:00:00 +0530 Tue, 17 Jul 2012 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87666 A trade notice or departmental instruction cannot enlarge a statutory classification rule unless the statute expressly authorises such extension; because the claimed Board instructions were not produced and were not issued under Section 37B, the penalty could not be sustained and was set aside. A separate remark in the order dropping the duty demand did not cause prejudice or affect rights where no confirmed demand survived and the matter was already covered by earlier Tribunal authority, so expunction was not warranted. The duty demand remained dropped, while only the penalty failed. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87666