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of <h1>Procedure Correction for Ad-Hoc Exemptions Under Central Excise Act: 'Jurisdictional Commissioner' Now Replaces 'Concerned District Authorities' in Section 5A (2).</h1> The circular addresses a correction to the procedure for availing ad-hoc exemptions under Section 5A (2) of the Central Excise Act, 1944. It modifies a previous circular by replacing the term 'concerned district authorities' with 'jurisdictional Commissioner of Central Excise' in paragraph 1(b). All other requirements outlined in the earlier circular remain unchanged.
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