2016 (5) TMI 445

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..... hat:- after going through the instruction dated 17th December, 2015 and the communication dated 1st January, 2016 issued by the Ministry of Finance. Department of Revenue, Central Board of Excise & Customs, New Delhi, the instant appeal filed by the appellant is not maintainable. - Appeal dismissed - C.E.A. No. 36 of 2015 - - - Dated:- 13-1-2016 - N.K. Patil and S. Sujatha, JJ. Shri Jeevan .....

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..... be interpreted as mandatory or directory (procedural) considering the context and the objects of the statute? 2. We have heard learned counsel appearing for appellant and learned counsel appearing respondent. 3. Learned counsel appearing for respondent, at the outset submitted that, in the light of the Instruction dated 17th December, 2015 issued by the Ministry of Finance, the subject matte .....

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