Holiday verification of goods receipt: officers must arrange D-3 declaration checks following prior notice from assessees. CBEC directed that assessees who intend to receive materials on holidays must notify the Range Officer or Divisional Officer before the working day immediately preceding the holiday, and on that basis the Assistant Collector or Range Officer shall make arrangements to verify the materials/components on holidays under the Central Excise Rules.
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.
Holiday verification of goods receipt: officers must arrange D-3 declaration checks following prior notice from assessees.
CBEC directed that assessees who intend to receive materials on holidays must notify the Range Officer or Divisional Officer before the working day immediately preceding the holiday, and on that basis the Assistant Collector or Range Officer shall make arrangements to verify the materials/components on holidays under the Central Excise Rules.
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