2008 (4) TMI 23

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....question which arises for consideration in the present appeal filed by the revenue is "whether the end-use verification of the products is necessary for availing the benefit of concessional rate of duty". Respondent-assessee (hereinafter referred to as the 'assessee') is engaged in the business of trading in various commodities including Crude Palm Oil and Crude Palmolin  of Non-Edible Gra....

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....nd-use Certificate, filed a writ petition in the High Court questioning the direction to produce the End-use Certificate which was to be issued by the Assistant/Deputy Commissioner of Central Excise having jurisdiction over last such purchaser on the ground that a new condition could not be added to the notification by issuing a circular.  According to the assessee, the Board Circular seeking....

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....reby restricting the scope of the exemption notification. It was held that the impugned circular No.40/2001-Cus. dated 13.7.2001 being contrary to the notification No.17/2001-Cus. dated 1^st March, 2001 could not be sustained as it cannot override the said notification.  In para 16, the High Court observed as under: "In relation to entry at Sr.No.29 no condition is prescribed. Similarly no....

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....way of circular. If the revenue is allowed to undertake such an exercise, the requirement of publication in official gazette and laying a notification before each House of the Parliament would become nugatory and such a course of action is not envisaged by the Act.  It would give licence to the executive to bypass/override the  legislature and cannot be countenanced."   We e....