Goods removal documentation requirement restricts removal to consignments accompanied by specified quantity and consignee details under cess rules. Removal of specified goods from a mine is permitted only under a document indicating the quantity of the goods and the name and address of the consignee; this mandatory documentary requirement is a precondition to removal for goods leviable to cess, serving as a compliance mechanism to track consignments and identify recipients.
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.
Goods removal documentation requirement restricts removal to consignments accompanied by specified quantity and consignee details under cess rules.
Removal of specified goods from a mine is permitted only under a document indicating the quantity of the goods and the name and address of the consignee; this mandatory documentary requirement is a precondition to removal for goods leviable to cess, serving as a compliance mechanism to track consignments and identify recipients.
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