https://www.taxtmi.com/caselaws?id=46121 Administrative instructions issued under an enabling rule may validly regulate incidental or supplementary procedure if they remain consistent with the parent Act and rules. Here, the instruction only governed the procedure for first stage and second stage dealers and did not amend, supersede, or contradict the statutory scheme. Deletion of the earlier provision did not by itself extinguish the power to issue a consistent supplementary instruction. The challenge to vires therefore failed, and the instruction was upheld as valid within the rule-making framework. en-us Tue, 04 Dec 2001 00:00:00 +0530 Fri, 16 Jul 2010 09:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46121 Administrative instructions issued under an enabling rule may validly regulate incidental or supplementary procedure if they remain consistent with the parent Act and rules. Here, the instruction only governed the procedure for first stage and second stage dealers and did not amend, supersede, or contradict the statutory scheme. Deletion of the earlier provision did not by itself extinguish the power to issue a consistent supplementary instruction. The challenge to vires therefore failed, and the instruction was upheld as valid within the rule-making framework. Case-Laws Central Excise Tue, 04 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46121