TMI Blog2015 (10) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... mentary instruction issued by CBEC are mandatory for the appellant to comply with to avail benefit of notification No. 42/01 - Held that:- in the case of Minwool Rock Fibres Ltd.(2012 (2) TMI 289 - SUPREME COURT OF INDIA ) also the Hon'ble Apex Court held that departmental circular arc not binding on the assessee, quasi judicial authorities and courts and therefore, in that view of the matter, cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant : Shri Ravinder Singh, Adv For the Respondent : Shri G R Singh, AR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order denying the benefit of notification No. 42/2001 CE (NT) dated 26.6.2001 on the premise that the appellant has failed to comply with the supplementary instructions issued by CBEC in respect of availment of exemption under Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id order, appellant is before me. 3. Learned Counsel for the appellant submits that the supplementary instructions under Rule 19 of Central Excise Rules, 2002 were issued by CBEC and same is not mandatory as there is no condition under Notification No. 42/01 ibid to comply with the said supplementary instructions to avail the benefit of said notification. Therefore, the supplementary instructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification statutorily issued has been examined by this Court in several cases. A Circular cannot take away the effect of Notifications statutorily issued. In fact in certain cases it has been held that the Circular cannot whittle down the Exemption Notification and restrict the scope of the Exemption Notification or hit it down. In other words it was held that by issuing a circular a new condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on him by way of supplementary instructions. In that view of the matter, I hold that appellant has complied with the conditions of the Notification(ibid). Therefore, appellant is entitled to avail exemption under said notification. Consequently, impugned order is set aside. Appeal is allowed with consequential relief. (Operative part of the order pronounced in the open court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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