https://www.taxtmi.com/caselaws?id=425507 Administrative instructions cannot impose a substantive condition requiring declaration of 50% machine utilisation or justify continued sealing of a running cigarette manufacturing unit and DG sets unless supported by the parent statute and rules. The High Court found no authority in the Central Excise or GST framework for keeping the machines sealed on that basis, and treated the later trade notice condition as unreasonable and beyond delegated power. It therefore quashed the refusal to de-seal the machines and DG sets. The connected challenge to appointment of a chartered engineer was rejected because the GST framework permits expert assistance for technical verification. en-us Thu, 21 Jul 2022 00:00:00 +0530 Tue, 26 Jul 2022 09:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425507 Administrative instructions cannot impose a substantive condition requiring declaration of 50% machine utilisation or justify continued sealing of a running cigarette manufacturing unit and DG sets unless supported by the parent statute and rules. The High Court found no authority in the Central Excise or GST framework for keeping the machines sealed on that basis, and treated the later trade notice condition as unreasonable and beyond delegated power. It therefore quashed the refusal to de-seal the machines and DG sets. The connected challenge to appointment of a chartered engineer was rejected because the GST framework permits expert assistance for technical verification. Case-Laws Central Excise Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425507