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1997 (11) TMI 244 - CEGAT, MUMBAIExtract: .......e instructions of the Board which is stated to have statutory force. He however agrees that they were not issued under Section 37B. Provisions of statutory rule cannot be enlarged by departmental instructions, unless the statute itself provides for this. Penalty was therefore not imposable and is therefore set aside. 6. emsp Appeal allowed in part.
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