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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Power to impose restrictions authorizes suspension of registration and withdrawal of facilities to prevent excise duty evasion.</h1> Where the Central Government deems it necessary to prevent evasion of or default in excise duty, it may, by notification, impose restrictions on manufacturers, registered importers, dealers or exporters, including suspension of registration and withdrawal of facilities, and prescribe the procedure for issuing such orders by the Principal Chief Commissioner or Chief Commissioner of Central Excise.

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