9911796707
TMI Blog1997 (7) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... one, for the Respondent. [Order]. - The Department has filed this reference application. 2. Against Serial No. 8 of their E.A. 6 application the Commissioner has stated : "The following question of law arise out of the order of the Appellate Tribunal : The Trade Notice No. 20/93-C.E., dated 20-10-1993 had been issued by the Collector, Central Excise, Chandigarh under Rule 233 of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Trade Notice issued under Rule 233 of the Central Excise Rules, 1944 would be considered a statutory requirement, and whether the non-observance of the stipulation could be treated as a mere [procedural] lapse. The Tribunal had held that non-companies of such a stipulation is only a procedural lapse. 4. When the matter was called none appeared for the respondents. Shri Y.R. Kilania, JDR, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue i.e. whether breach of the stipulation contained in a Trade Notice issued under Rule 233 would amount to breach of rules or the Act/Rules. The Tribunal had held that sending of the intimation to the jurisdictional Superintendent before melting was only a procedural requirement, whereas taking of Modvat credit on inputs used in or in relation to the manufacture of final products is a substantia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of delegation of legislative power that a delegated authority cannot sub-delegate its power. Under the scheme of the Central Excise Act the power to make rules has been conferred only on the Central Government. Only rules made pursuant to the delegated power under Sections 6, 12 and 37 can have statutory force and no exercise of power by a subordinate authority can be equated with the power of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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