9911796707
TMI Blog1993 (1) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... 1992 issued by the first respondent herein is ultra vires Article 14 and 19(l)(g) of the Constitution of India and Sections 37 and 37B of the Central Excises and Salt Act, 1944 and Rules 57A, 57C and 57P of the Rules and to declare that the impugned trade notice No. 50/92 dated 9-7-1992 issued by the second respondent herein is also ultra vires Article 14 and 19(l)(g) of the Constitution of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for final disposal. Though the learned counsel for the petitioner would vehemently contend that the impugned circulars and notification have no statutory force and have binding nature on the authorities who are entrusted with the task of enforcing the provisions of the Act and the Rules made thereunder and discharging quasi-judicial power. Learned Additional Central Government Standing Counsel in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and directions to Central Excise Officers for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such excisable goods i.e. classification/valuation matter. The impugned Board's circular /Trade Notices deals only regarding the question whether certain type or assessees are eligible for MODVAT credit or not. Therefore, it is clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merely published for the information and the knowledge of the authorities exercising powers under the Act. Consequently, an adjudication on the constitutional validity and the legality of the impugned proceedings, becomes wholly redundant and unnecessary. It is made very clear on the very stand taken by respondents themselves in the counter affidavit filed that the impugned proceedings cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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