M/S. SANDUR MICRO CIRCUITS LTD. versus COMMISSIONER OF CENTRAL EXCISE, BELGAUM

M/S. SANDUR MICRO CIRCUITS LTD. versus COMMISSIONER OF CENTRAL EXCISE, BELGAUM

Statutory Notifications issued under Section 5A(1) of the Central Excises and Salt Act, 1944 have overriding effect; a circular issued by the Central Board of Excise and Customs cannot take away or restrict the scope of such Notifications.

Parties
Appellant: Sandur Micro Circuits Ltd.; Respondent: Commissioner of Central Excise, Belgaum
Jurisdiction
India
Judgment Date
13 August 2008
Procedural Posture
Civil Appeal / Final Judgment
Outcome
Appeals dismissed
Legal Topics
Effect of Statutory Notification Versus Circular, Exemption Notification, Section 5 a Central Excises and Salt Act 1944
Central Excise Effect of Statutory Notification Versus Circular Exemption Notification Section 5 a Central Excises and Salt Act 1944

Case Brief

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Parties

Sandur Micro Circuits Ltd.

Appellant

Commissioner of Central Excise, Belgaum

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether a circular issued by Central Board of Excise and Customs can override a statutory notification under Section 5A of the Central Excises and Salt Act, 1944

Ratio Decidendi

Statutory Notifications issued under Section 5A(1) of the Central Excises and Salt Act, 1944 have overriding effect; a circular issued by the Central Board of Excise and Customs cannot take away or restrict the scope of such Notifications.

Court Disposition

Appeals dismissed

Orders

  • Appeals dismissed; Notification has overriding effect over the Circular.