Rescinded Circulars will remain Rescinded!
THE above Circular clarifies that the seven circulars which had been rescinded vide Circular No. 967/1/2013-CX dated 01.01.2013 shall continue to remain rescinded . Why this clarification? Will the seven rescinded circulars come back to life when the circular which rescinded them is rescinded.
Circular No. dated 01.01.2013 rescinded seven Circulars.
Circular No. , dated 4.7.2016 rescinded Circular No. 967.
Will the seven circulars remain rescinded?
Whoever drafted this Circular is well aware of the brilliance of the field staff who may raise a question that the seven rescinded circulars would come back to life once the circular rescinding them is rescinded. To avoid such a confusion, this clarification is perhaps given.
It is always better to give a clarification than to leave a doubt.
Ms. Rama Devi, an eminent Law drafter (A former Secretary, Legislation; Secretary General, Rajya Sabha, Chief Election Commissioner; CESTAT Member, Karnataka and HP Governor) once told me an interesting incident. When the Bhopal Gas Leak Disaster Act was being drafted, Rajiv Gandhi asked a doubt whether a child in the womb (at the time of disaster) would be eligible for compensation. It was explained that a child in the womb is a legal person. Rama Devi suggested that this should be incorporated in the Bhopal Act; when there is a doubt, it should be clarified instead of leaving it to litigation. So, the Act stipulated that ‘children' included a child in the womb.