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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>New Procedure for Defacing Gate Passes u/r 57A; Verification by Central Excise Officer Required.</h1> The circular issued by the Central Board of Excise & Customs outlines the procedure for defacing gate passes where credit under Rule 57A has been taken. It references Notification No. 1/90-C.E., which amends Rule 57F(4) to require verification of original duty-paying documents by a Central Excise officer. Once verified, these documents are to be returned to the assessee after defacement. The circular requests acknowledgment of receipt of this communication.