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<h1>Rule 31 Allows Issuance of Written Instructions on Supplemental Matters for Compliance with Central Excise Act</h1> Rule 31 of the Central Excise Rules, 2002 grants the authority to the Board, Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, or Commissioner to issue written instructions on incidental or supplemental matters. These instructions must be consistent with the provisions of the Central Excise Act and the rules established therein. This rule allows for additional guidance to ensure compliance and proper implementation of the Central Excise legislation.