Visits to small scale units: existing Board instructions remain in force; implementation issues to be reported for review. The Board has examined the prior instructions on visits to small scale factories and decided that, since they have not obstructed effective administration of Central Excise law, those instructions shall continue to be followed by the field formations. Specific cases presenting implementation difficulties may be brought to the Board's notice for review after one year.
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 units: existing Board instructions remain in force; implementation issues to be reported for review.
The Board has examined the prior instructions on visits to small scale factories and decided that, since they have not obstructed effective administration of Central Excise law, those instructions shall continue to be followed by the field formations. Specific cases presenting implementation difficulties may be brought to the Board's notice for review after one year.
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