Excise - 4. page

Can Departmental circulars be inconsistent with the law? Supreme Court in case of Ratan Melting & Wire Industries v. CCE 2008 (231) E.L.T. 22 (S.C.) has held that circulars and instructions […]

Can Departmental authorities of one region refuse to accept a circular issued by another region? It was the customary practice of the Departmental authorities of one region to contend that the circulars […]

Binding nature of Board circulars : It is well settled in law today that Board Circulars are not binding on the Supreme Court, High Court or the Tribunal. Departmental clarifications are […]

Departmental circulars and trade notices in central excise : Under section 37B, which is titled “Instructions to Central Excise Officers”, the Central Board of Excise and Customs (CBEC or Board), which […]

Effect of amendments, etc., of rules, notifications or orders [Section 38A] : Where any rule, notification or order made or issued under this Act or any notification or order issued under such […]

Publication of rules and notifications and laying of rules before Parliament [Section 38] : All rules made and notifications issued under Central Excise Act, 1944 shall be published in the Official Gazette […]

Exemption notifications in central excise : Central excise legislation is driven by exemption notifications. Under section 5A, the Central Government is empowered to grant exemption in public interest either absolutely or […]

Emergency power of the Central Government under Central Excise Tariff Act, 1985 to increase the duty : The Tariff Act with its two schedules is an Act of Parliament and can […]

Power of the Central Government to empower Central Excise Authorities : In addition to section 37, section 37A authorises the Central Government, by issuance of a notification, to empower any of the […]

Power of the Central Government to make rules : Section 37 of the Central Excise Act, empowers the Central Government to make rules to carry into effect the purposes of this […]