Collection of duty: officers must strictly follow prescribed legal provisions and Board instructions to prevent procedural deviation. Advisory directs CBEC officers to scrupulously follow statutory provisions and Board instructions in the collection of excise duty, prohibiting deviation from prescribed procedures. It emphasizes proper handling of recoveries and warns against informal or irregular mechanisms, following a case where a manufacturer tendered undated cheques and a judicially prompted vigilance review led the Central Vigilance Commission to recommend issuing this advisory.
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.
Collection of duty: officers must strictly follow prescribed legal provisions and Board instructions to prevent procedural deviation.
Advisory directs CBEC officers to scrupulously follow statutory provisions and Board instructions in the collection of excise duty, prohibiting deviation from prescribed procedures. It emphasizes proper handling of recoveries and warns against informal or irregular mechanisms, following a case where a manufacturer tendered undated cheques and a judicially prompted vigilance review led the Central Vigilance Commission to recommend issuing this advisory.
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