https://www.taxtmi.com/caselaws?id=176772 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. en-us Tue, 24 Feb 2015 00:00:00 +0530 Thu, 04 Feb 2016 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176772 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. Case-Laws Central Excise Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176772