POLYPLEX CORPORATION LTD. Vs. JOINT SECRY

JUDGEMENT

(1.) HEARD Sri Nishant Mishra, learned counsel for petitioner and Sri R.C. Shukla, Advocate, appearing for respondents.

(2.) THE short question raised before this Court is that petitioner has been denied rebate on export of goods by relying on restrictions relating to period etc. imposed by an executive order, i.e., Circular No. dated 13.11.1997, copy whereof has been placed on record as Annexure -9 to writ petition, and it is contended that in the Statutory Order/Notification No. dated 6.9.2004, there is no such restriction of limitation and a statutory order issued in exercise of power under Rule 18 of Central Excise Rules, 2002 (hereinafter referred to as "Rules, 2002) could not have been altered, amended, modified or efficacy thereof could not have been extended by issuing an executive order. Therefore, the respondents in proceeding to decline the claim of petitioner for rebate in Central Excise by relying on Circular dated 13.11.1997 have acted wholly illegally. In substance, it is stated that a statutory provision cannot be modified, amended or altered by an executive order.

(3.) IN my view, the above argument of learned counsel appearing for respondents would not help him for the reason that by means of Circular in question, Central Board of Excise and Customs has revised the procedure, which was to be followed in respect to acceptance of proof of exports, though the procedure was already prescribed in Notification dated 6.9.2004 and, therefore, the question of revising procedure for such proof touching upon the matter already covered by Notification dated 6.9.2004 does not arise for the reason that an executive order, laying down something otherwise than what is prescribed in the Notification would not be permissible in law. It is well established that an executive order cannot prevail over the statutory rules. Mere executive decision cannot authorize the authorities concerned to do something which is not otherwise permitted under statutory rules. It is well settled that an executive order cannot prevail over statutory rules.