TaxTMI 
TaxTMI 
2014 (5) TMI 60
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....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 whereof has been placed on record as Annexure....
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....ispute 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 respondents would not help him for the reason....
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....t 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 the statutory rules already framed. In Laxman D....