Authority designation substitution in excise law updates statutory references to new administrative titles, altering references and grammar. The Finance Act substitutes specified authority designations in the Central Excises and Salt Act so that references to authorities listed in the Table are replaced by the corresponding new titles, with consequential grammatical changes to preserve consistency. The Table replaces Principal Collector of Central Excise with Chief Commissioner of Central Excise; Collector of Central Excise with Commissioner of Central Excise; Collector of Central Excise (Appeals)/Collector (Appeals) with Commissioner of Central Excise (Appeals)/Commissioner (Appeals); Deputy Collector of Central Excise with Deputy Commissioner of Central Excise; and Assistant Collector of Central Excise with Assistant Commissioner of Central Excise.
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.
Authority designation substitution in excise law updates statutory references to new administrative titles, altering references and grammar.
The Finance Act substitutes specified authority designations in the Central Excises and Salt Act so that references to authorities listed in the Table are replaced by the corresponding new titles, with consequential grammatical changes to preserve consistency. The Table replaces Principal Collector of Central Excise with Chief Commissioner of Central Excise; Collector of Central Excise with Commissioner of Central Excise; Collector of Central Excise (Appeals)/Collector (Appeals) with Commissioner of Central Excise (Appeals)/Commissioner (Appeals); Deputy Collector of Central Excise with Deputy Commissioner of Central Excise; and Assistant Collector of Central Excise with Assistant Commissioner of Central Excise.
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