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 ... Summary
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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