2015 (2) TMI 1093

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.... the Petitioner : Shri Ravinder Singh , Advocate For the Respondent : Shri A K Dhawan, AR ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein the letter of undertaking was declared invalid by the lower authorities. 2. The facts of the case are that the appellant is a manufacturer exporter and obtained a letter of undertaking to export the goods. It....

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....ils as per annexure 19 with the department. It is only Rule 31, the chief Commissioner has power to issue supplementary instructions. The said supplementary instructions cannot overrule the notification. Therefore, later on Revenue cannot declare the LOU invalid. To support his contention. He relied on Hon'ble Apex Court decision in the case of Sandur Micro Circuits Ltd. vs. CCE, Belgaum [ 2008 (2....

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....valid. 6. Heard the parties. Considered the submissions. 7. In this case, the short issue involved before me is that whether the said instructions issued under Rule 31 shall prevail ; over the notification issued by the CBEC or not. The issue came up before the Honble Apex Court in the case of Sandur Micro Circuits (supra) wherein the Honble Apex Court has held in "5. The issue re....

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....s observed as under: "3. I have seen the provisions of Rule 31 which empowers the Boards or Chief Commissioner or the Commissioner to issue instruction providing for any incidental or supplementary matters consistent with the provisions of Act and these rules. The appellants contention is that the instructions requiring them to file submissions in Annexure 19 form are not in consistent wi....