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 […]
Excise - 4. page
Can Departmental authorities of one region refuse to accept a circular issued by another region?
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
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
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]
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]
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
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
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
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
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 […]