1999 (4) TMI 280

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..... In this appeal filed by the Revenue, the respondents are M/s. Vanasthali Textiles Ltd., Shahjahanpur (Raj.). The matter relates to the requirement of certificate to be issued by the Development Commissioner in terms of the 4th Proviso in Notification No. 2/95-C.E., dated 4-1-1995, before its amendment vide amending Notification No. 4/98. Following the Board s circular issued under F. No. 268 .....

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..... ered that the certificate by the same authority was only a duplication of work. The Ministry of Commerce had represented that when the sales were effected in the domestic tariff area under the permission of the Development Commissioner, asking for a separate certificate on this account was not necessary. The Board had agreed and had issued the circular dated 18-2-1998 relied upon by the appellate .....

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..... the Ministry or anyone else can either over-rule, or supersede specific legal stipulations. 6. I have gone through the certificate issued by the Ministry and it had been clarified therein that the sale permission letter issued by the Development Commissioner to the Export Oriented Units covering both quantity and value for clearance, should be treated as a certificate under the Notification No .....

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