https://www.taxtmi.com/caselaws?id=48540 An administrative circular cannot add a restrictive condition to a statutory exemption notification governing intravenous fluids when that condition is absent from the earlier notification; the circular was therefore invalid. However, show-cause notices issued on the basis of that circular were not quashed because they also relied on the nature of the goods and seized material, and the entitlement to exemption still required adjudication on the available facts. The writ court therefore left the notice proceedings to continue in accordance with law, uninfluenced by the circular. en-us Fri, 19 Jun 2009 00:00:00 +0530 Sat, 09 Jul 2016 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48540 An administrative circular cannot add a restrictive condition to a statutory exemption notification governing intravenous fluids when that condition is absent from the earlier notification; the circular was therefore invalid. However, show-cause notices issued on the basis of that circular were not quashed because they also relied on the nature of the goods and seized material, and the entitlement to exemption still required adjudication on the available facts. The writ court therefore left the notice proceedings to continue in accordance with law, uninfluenced by the circular. Case-Laws Central Excise Fri, 19 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48540