https://www.taxtmi.com/caselaws?id=343071 Supplementary instructions issued under delegated administrative power cannot override or restrict a statutory notification, and a circular cannot impose a new condition or narrow the benefit granted by that notification. The Tribunal treated Annexure 19 as a technical filing requirement, not a substantive condition, so non-filing did not justify invalidating the letter of undertaking or denying the notification benefit. On that basis, the impugned order was set aside and the appeals were allowed with consequential relief. en-us Thu, 13 Apr 2017 00:00:00 +0530 Thu, 18 May 2017 07:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343071 Supplementary instructions issued under delegated administrative power cannot override or restrict a statutory notification, and a circular cannot impose a new condition or narrow the benefit granted by that notification. The Tribunal treated Annexure 19 as a technical filing requirement, not a substantive condition, so non-filing did not justify invalidating the letter of undertaking or denying the notification benefit. On that basis, the impugned order was set aside and the appeals were allowed with consequential relief. Case-Laws Central Excise Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343071