Proof of duty payment certificates allowed for small scale industries as trade facilitation after administrative verification. The Board directs that certificates evidencing payment of Central Excise duty may be issued to Small Scale Industries as a matter of trade facilitation, subject to due verification and without causing harassment or delay, despite the absence of a specific provision in the Central Excise Rules or Manual; field formations are to be informed and receipt acknowledged.
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.
Proof of duty payment certificates allowed for small scale industries as trade facilitation after administrative verification.
The Board directs that certificates evidencing payment of Central Excise duty may be issued to Small Scale Industries as a matter of trade facilitation, subject to due verification and without causing harassment or delay, despite the absence of a specific provision in the Central Excise Rules or Manual; field formations are to be informed and receipt acknowledged.
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