https://www.taxtmi.com/caselaws?id=265950 The Tribunal held that the appellant, engaged in the production and clearance of excisable goods, was entitled to the benefit of Notification No. 42/2001 CE (NT) for exporting goods without duty payment. The Tribunal emphasized that supplementary instructions issued by CBEC are not binding if they impose new conditions or restrict statutory notifications' scope. As the notification did not include the condition from the supplementary instructions, the appellant fulfilled the notification's requirements and was granted the exemption. The impugned order was overturned, and the appeal was allowed with consequential relief. en-us Fri, 19 Jun 2015 00:00:00 +0530 Thu, 09 Feb 2017 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265950 The Tribunal held that the appellant, engaged in the production and clearance of excisable goods, was entitled to the benefit of Notification No. 42/2001 CE (NT) for exporting goods without duty payment. The Tribunal emphasized that supplementary instructions issued by CBEC are not binding if they impose new conditions or restrict statutory notifications' scope. As the notification did not include the condition from the supplementary instructions, the appellant fulfilled the notification's requirements and was granted the exemption. The impugned order was overturned, and the appeal was allowed with consequential relief. Case-Laws Central Excise Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265950