Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Failure to perform official duties triggers criminal sanctions, including imprisonment or fine, absent permission or lawful notice. Failure by a Central Excise Officer to cease, refuse, or withdraw from duties without express written permission of the Commissioner (with amendment referencing the Principal Commissioner), or without two months' written notice to a superior or other lawful excuse, is a criminal offence punishable on conviction before a Magistrate by imprisonment, a fine measured by pay, or both.
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.
Failure to perform official duties triggers criminal sanctions, including imprisonment or fine, absent permission or lawful notice.
Failure by a Central Excise Officer to cease, refuse, or withdraw from duties without express written permission of the Commissioner (with amendment referencing the Principal Commissioner), or without two months' written notice to a superior or other lawful excuse, is a criminal offence punishable on conviction before a Magistrate by imprisonment, a fine measured by pay, or both.
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