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of <h1>Central Government Can Impose Restrictions Under Rule 12CCC to Prevent Excise Duty Evasion or Default</h1> Rule 12CCC of the Central Excise Rules, 2002 grants the Central Government the authority to impose restrictions on manufacturers, registered importers, dealers, or exporters to prevent duty evasion or default in excise duty payment. The government can specify such restrictions, including suspension of registration and withdrawal of facilities, through notifications in the Official Gazette. The Principal Chief Commissioner or Chief Commissioner of Central Excise is responsible for issuing these orders. Proposals initiated under previous notifications are considered under this rule and decided accordingly.
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