Unused C.E. stamps include those affixed on uncleared matches, so security must cover all issued stamps. The term 'unused' in the proviso to Rule 65(4) covers central excise stamps whether fixed on uncleared matches or still to be affixed; security must be determined on the basis of the total stamps issued on credit, and urgent action should be taken to recover any excess credit availed.
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.
Unused C.E. stamps include those affixed on uncleared matches, so security must cover all issued stamps.
The term "unused" in the proviso to Rule 65(4) covers central excise stamps whether fixed on uncleared matches or still to be affixed; security must be determined on the basis of the total stamps issued on credit, and urgent action should be taken to recover any excess credit availed.
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