Authorization for inspections: officers must display authority, record visits to small-scale units, and obtain prior permission for entry. Central Excise officers visiting SSI units must display an authorization letter issued by Assistant Collector/Deputy Collector and must invariably enter their particulars in the visitor's register at the premises. Inspections, including preventive and internal audit visits, are allowed only with specific prior permission of the Assistant Collector and for a stated purpose; these procedural safeguards are reiterated to ensure compliance.
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.
Authorization for inspections: officers must display authority, record visits to small-scale units, and obtain prior permission for entry.
Central Excise officers visiting SSI units must display an authorization letter issued by Assistant Collector/Deputy Collector and must invariably enter their particulars in the visitor's register at the premises. Inspections, including preventive and internal audit visits, are allowed only with specific prior permission of the Assistant Collector and for a stated purpose; these procedural safeguards are reiterated to ensure compliance.
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