2024 (10) TMI 1554

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.... end use certificate and where there is no condition stipulated against Sr. No.108 (1) for production of end-use certificate unlike in Sr. No.108 (2). 2. Shri Rahul Gajera, Learned Counsel appearing on behalf of the appellant at the outset submits that condition which is not prescribed in the Notification cannot be imposed by the department. In the present case the entire demand was confirmed denying the exemption notification on the ground that appellant have not submitted the end use certificate. He submits that there is no requirement of end use certificate as per Notification. Therefore, the entire order is baseless and without any authority of law. He submits that this issue has been considered by this Tribunal in the case of Anil E....

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....t be read in the application of the Notification by issuing a board circular. We are completely agreed with this preposition as notification is a statute enacted by the Parliament which cannot be flouted by mere issuing a circular. Therefore, the board circular No. 74/1998-Cus dated 06.10.1998 is ultra vires to the Notification 23/98-Cus. dated 02.06.1998 in Sr. No.108 which does not prescribes the condition of end use certificate. This issue has been considered by this Tribunal in the case of Anil Exports wherein, this Tribunal passed the following order:- "4. After hearing both the sides, we find that there is no condition annexed, as such to the said serial No. 108 of the Notification. The same grants concessional rates to the g....

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....wed. It was observed by the Hon'ble High Court that a Notification under Section 25 of Customs Act, 1962 requires publication in the Official Gazette as well as requires tabling before both the Houses of Parliament and if that exercise has been carried out without any condition being imposed in Notification No. 17/2001-Cus., it would not be permissible to permit Revenue to impose such a condition by 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 Parliament would become nugatory and such a course of action is not envisaged by the Act. It would give license to the executive to bypass/override the legislature and cannot ....