Power to impose restrictions to prevent excise duty evasion, including suspension of registration and withdrawal of facilities. The Central Government may, in the public interest and having regard to extent of duty evasion, nature of offences or other relevant factors, notify restrictions on manufacturers, registered importers, dealers or exporters; such notification may specify the nature of restrictions (including suspension of registration), facilities to be withdrawn, and the procedure for orders by the Principal Chief Commissioner or Chief Commissioner of Central Excise to prevent evasion or default in duty payment.
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.
Power to impose restrictions to prevent excise duty evasion, including suspension of registration and withdrawal of facilities.
The Central Government may, in the public interest and having regard to extent of duty evasion, nature of offences or other relevant factors, notify restrictions on manufacturers, registered importers, dealers or exporters; such notification may specify the nature of restrictions (including suspension of registration), facilities to be withdrawn, and the procedure for orders by the Principal Chief Commissioner or Chief Commissioner of Central Excise to prevent evasion or default in duty payment.
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