Ad-hoc exemption under Section 5A(2): procedure revised to vest authority with jurisdictional Commissioner of Central Excise. The corrigendum to the procedure for availing ad-hoc exemption under Section 5A(2) of the Central Excise Act replaces the words 'concerned district authorities' in para 1(b) of Board Circular No. 707/23/2003-CX with 'jurisdictional Commissioner of Central Excise'; all other requirements of the original circular remain unchanged.
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Provisions expressly mentioned in the judgment/order text.
Ad-hoc exemption under Section 5A(2): procedure revised to vest authority with jurisdictional Commissioner of Central Excise.
The corrigendum to the procedure for availing ad-hoc exemption under Section 5A(2) of the Central Excise Act replaces the words 'concerned district authorities' in para 1(b) of Board Circular No. 707/23/2003-CX with 'jurisdictional Commissioner of Central Excise'; all other requirements of the original circular remain unchanged.
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