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TMI Blog2017 (5) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... t required to file details as per annexure 19 to special instruction and as such, the letter of undertaking cannot be declared invalid by the lower authorities - the appellant is not required to file details as per annexure 19 - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... equirement of filing the details as per annexure 19 with the department. It is only Rule 31, the chief Commissioner has power to issue supplementary instructions. The said supplementary instructions cannot overrule the notification. Therefore, later on Revenue cannot declare the LOU invalid. To support his contention. He relied on Hon'ble Apex Court decision in the case of Sandur Micro Circuits Ltd. vs. CCE, Belgaum [ 2008 (229) ELT 641 (SC)]. wherein the Hon'ble Apex Court has observed that exemption notification cannot be whittle down Exemption Notification and restrict scope of Exemption Notification. He also relied on the decision of this Tribunal in their own case reported as [2012 (277) ELT 356 (Tri-Del)] wherein this Tribunal dropped ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants own case, wherein penalty was imposed on the appellant for non filing of Annexure 19, this Tribunal has observed as under: "3. I have seen the provisions of Rule 31 which empowers the Boards or Chief Commissioner or the Commissioner to issue instruction providing for any incidental or supplementary matters consistent with the provisions of Act and these rules. The appellants contention is that the instructions requiring them to file submissions in Annexure 19 form are not in consistent with the provisions of the Act and Rules, Rule 27 provides for imposition of general penalty for breach of Central Excise Rules, 2002. Inasmuch as non-filing of the submissions in Annexure 19 was not the requirement in terms of said Rules, I am o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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