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2019 (1) TMI 1729 - HC - Central ExciseMethod of Valuation - Section 4 of the Central Excise Act, 1944 or not - validity of Circulars issued by the second respondent dated 2-11-1999 and 28-10-2002 - HELD THAT:- This Court is of an opinion that the instructions/circulars issued by the competent authorities can supplement the provisions of law. However, such circulars/instructions can never supplement the provisions of statutes. Thus, the provisions of the statutes alone should prevail over and the powers conferred on the authority competent to adjudicate the issues on facts and based on the materials and the provisions of the statutes can never be diluted or taken away by way of a circular by the Commissioner or by any other authority. Section 37B(a) denotes that “provided that no such orders I instructions or directions shall be issued - a) so as to require any Central Excise Officer to make a particular assessment or to dispose of a particular case in a particular manner” - The above provision is unambiguous that the Central Excise officer is competent to adjudicate the facts and the materials available on record and pass an assessment order in respect of the tax liabilities and other charges to be paid by the assessee concerned. Such a power when provided under the provisions of the statute, the writ petitioner cannot challenge the show cause notices by stating that the show cause notices are in contravention with the circular issued by the Commissioner. Circulars/instructions are issued for the purpose of clarifying certain procedures to be followed or to provide instructions to the Subordinate officials. Such circulars/instructs would not have any statutory enforceability and the same cannot be equivalent with the statutes or rules as a matter of fact. Thus, it is made clear that the instructions/circulars cannot have any enforceability as far as the statutory provisions are concerned and therefore, the very ground raised in this regard by the writ petitioner deserves no merit consideration. This Court is of an undoubted opinion that the writ petitioner has not raised any acceptable ground for the purpose of granting the relief as such sought for in the writ petitions - Petition dismissed.
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