2015 (10) TMI 1225

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....Shri G R Singh, AR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order denying the benefit of notification No. 42/2001 CE (NT) dated 26.6.2001 on the premise that the appellant has failed to comply with the supplementary instructions issued by CBEC in respect of availment of exemption under Notification No. 42/2001 ibid. 2. The facts of the case are that appellant is....

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....t submits that the supplementary instructions under Rule 19 of Central Excise Rules, 2002 were issued by CBEC and same is not mandatory as there is no condition under Notification No. 42/01 ibid to comply with the said supplementary instructions to avail the benefit of said notification. Therefore, the supplementary instructions cannot bind the appellant for availing exemption. To support this con....

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.... Circular cannot take away the effect of Notifications statutorily issued. In fact in certain cases it has been held that the Circular cannot whittle down the Exemption Notification and restrict the scope of the Exemption Notification or hit it down. In other words it was held that by issuing a circular a new condition thereby restricting the scope of the exemption or restricting or whittling it d....