Consolidation of excise notifications prompts administrative clarifications on Rule 174A and invites further queries to the Board. The Board clarified implications of the consolidation effected by Notification No. 11/88 Central Excises (N.T.), which merged prior notifications issued under Rule 174A. Specific doubts raised were examined and addressed in an annexure listing detailed clarifications on how the consolidated notification relates to earlier notifications and administrative practice. Remaining uncertainties are to be referred to the Board for further guidance.
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Provisions expressly mentioned in the judgment/order text.
Consolidation of excise notifications prompts administrative clarifications on Rule 174A and invites further queries to the Board.
The Board clarified implications of the consolidation effected by Notification No. 11/88 Central Excises (N.T.), which merged prior notifications issued under Rule 174A. Specific doubts raised were examined and addressed in an annexure listing detailed clarifications on how the consolidated notification relates to earlier notifications and administrative practice. Remaining uncertainties are to be referred to the Board for further guidance.
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