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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on filing Central Excise documents: Collectors can extend deadlines, but duplicate gate passes must meet Rule 173G timelines.</h1> The circular addresses difficulties in filing Central Excise documents and returns under amended Rules 54 and 173G of the Central Excise Rules, 1944. Following the amendment by Notification No. 472/86-C.E., assessees must submit duplicate gate passes at short intervals and file monthly returns by the 5th of the following month. Some Collectorates questioned if this amendment limits their authority to grant filing extensions. It is clarified that Collectors retain this power but should use it sparingly and only in deserving cases. However, duplicate gate passes must be filed within the specified periods under sub-rule (2A) of Rule 173G.
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