Visits to small-scale industrial units must have Assistant Collector permission, and officers must record entries in Visitor's Book. Central Excise inspectors may visit small-scale industry premises only with the specific permission of the Assistant Collector and for a stated purpose; this restriction extends to Preventive and Internal Audit parties. Inspecting officers must enter relevant particulars in the Visitor's Book maintained by the licensee, reiterating prior departmental instructions prompted by representations about unauthorised visits and failures to sign the Visitor's Book.
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.
Visits to small-scale industrial units must have Assistant Collector permission, and officers must record entries in Visitor's Book.
Central Excise inspectors may visit small-scale industry premises only with the specific permission of the Assistant Collector and for a stated purpose; this restriction extends to Preventive and Internal Audit parties. Inspecting officers must enter relevant particulars in the Visitor's Book maintained by the licensee, reiterating prior departmental instructions prompted by representations about unauthorised visits and failures to sign the Visitor's Book.
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