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2015 (2) TMI 1093 - CESTAT NEW DELHIValidity of Letter of Undertaking - whether the CBEC Manual of supplementary instructions issued under Rule 31 shall prevail ; over the notification issued by the CBEC or not - Held that:- by issuing a circular a new condition thereby restricting the scope of the exemption or restricting or whittling it down cannot be imposed. - appellant is not required to file details as per annexure 19 to special instruction and as such, the letter of undertaking cannot be declared invalid by the lower authorities. Therefore, I set aside the impugned order - Decided in favour of assessee.
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