https://www.taxtmi.com/caselaws?id=44701 An earlier administrative permission allowing liquefied gas to be removed in tanker lorries without prior duty payment could not survive the amended Rule 52A of the Central Excise Rules, 1944. The amended rule required excisable goods to be cleared only under an invoice showing the prescribed particulars, including duty, and the Board's circular reinforcing that procedure was treated as a valid supplementary instruction. The Court rejected the challenge that the rule was invalid because it might cause double duty, holding that any such difficulty arose from the petitioner's delivery method and not from illegality in the rule. The communication withdrawing the earlier permission and the circular were upheld. en-us Fri, 29 Mar 1996 00:00:00 +0530 Sat, 03 Jul 2010 12:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44701 An earlier administrative permission allowing liquefied gas to be removed in tanker lorries without prior duty payment could not survive the amended Rule 52A of the Central Excise Rules, 1944. The amended rule required excisable goods to be cleared only under an invoice showing the prescribed particulars, including duty, and the Board's circular reinforcing that procedure was treated as a valid supplementary instruction. The Court rejected the challenge that the rule was invalid because it might cause double duty, holding that any such difficulty arose from the petitioner's delivery method and not from illegality in the rule. The communication withdrawing the earlier permission and the circular were upheld. Case-Laws Central Excise Fri, 29 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44701