Removal of Budget Day restrictions permits normal removal of excisable goods while maintaining anti evasion enforcement. Deletion of rule 32 removes the prohibition on removal of excisable goods on Budget Day, allowing assessees to carry out removals without special departmental permission because duty is discharged by instalments (fortnightly for non SSI and monthly for SSI), while routine anti evasion field activity is to continue to prevent misuse of the relaxation.
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.
Removal of Budget Day restrictions permits normal removal of excisable goods while maintaining anti evasion enforcement.
Deletion of rule 32 removes the prohibition on removal of excisable goods on Budget Day, allowing assessees to carry out removals without special departmental permission because duty is discharged by instalments (fortnightly for non SSI and monthly for SSI), while routine anti evasion field activity is to continue to prevent misuse of the relaxation.
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