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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 issue supplementary instructions: excise authorities may issue written guidance consistent with the Act and rules.</h1> The provision empowers specified Central Excise authorities-the Board, Principal Chief Commissioner or Chief Commissioner, and Principal Commissioner or Commissioner-to issue written instructions for incidental or supplemental matters, provided such instructions remain consistent with the provisions of the Act and these rules, enabling administrative guidance within the statutory framework.

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