Case BriefsSupreme Court

Rules or regulation cannot be made to supplant the provisions of the enabling Act, but to supplement it. What is permitted is the delegation of ancillary or subordinating legislative functions, or what is fictionally called, a power to fill up details.

Invocation of incorrect methodology
Case BriefsSupreme Court

Supreme Court held that the CBEC circular was not contrary to the intent of the Central Excise Act and Rules. Thus, the show cause notice is not defective and unenforceable. However, the order of the Commissioner regarding the value of the goods sold to the Assessee’s sister concerns is in consonance with the Court’s earlier judgments and CBEC Circular.