Assessment and invoice countersignature: officer presence required at clearance but round the clock postings are not mandatory. Officer presence is required at the time of clearance of cigarettes to perform assessment of duty and countersign the invoice, but round the clock posting of Central Excise officers inside manufacturing units is not legally required. Where continuous internal postings are impracticable, field formations must use their preventive wing for discreet round the clock vigilance. Inconsistent prior instructions are rescinded to the extent of conflict, and implementation difficulties should be reported to the Board.
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.
Assessment and invoice countersignature: officer presence required at clearance but round the clock postings are not mandatory.
Officer presence is required at the time of clearance of cigarettes to perform assessment of duty and countersign the invoice, but round the clock posting of Central Excise officers inside manufacturing units is not legally required. Where continuous internal postings are impracticable, field formations must use their preventive wing for discreet round the clock vigilance. Inconsistent prior instructions are rescinded to the extent of conflict, and implementation difficulties should be reported to the Board.
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