2014 (5) TMI 60

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..... I., R. C. Shukla ORDER 1. Heard Sri Nishant Mishra, learned counsel for petitioner and Sri R.C. Shukla, Advocate, appearing for respondents. 2. The short question raised before this Court is that petitioner has been denied rebate on export of goods by relying on restrictions relating to period etc. imposed by an executive order, i.e., Circular No. 354/70/97-CX dated 13.11.1997, copy whe....

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....unsel appearing for respondents, could not dispute that as a matter of legal proposition, a statutory order, rule or regulation cannot be altered, amended or modified by mere an executive order, but he submits that Central Government possess power to issue Circulars also, which in absence of any otherwise provision, are binding. 4. In my view, the above argument of learned counsel appearing for....

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.... under statutory rules. It is well settled that an executive order cannot prevail over statutory rules. 5. In Indra Sawhney and others Vs. Union of India and others, 1992 (Suppl) 3 SCC 217 the Apex Court held that though the executive orders can be issued to fill up the gaps in the rules if the rules are silent on the subject but the executive orders cannot be issued which are inconsistent with....