Excise return filing deadlines require duplicate gate-pass submission and limited Collector discretion under rule 173G. Amendments require duplicate copies of gate passes to be submitted at short intervals and monthly returns filed by the fifth of the following month; Collectors retain power under the proviso to sub-rule (3) of rule 173G to grant limited relaxations but must exercise that discretion sparingly, while duplicate copies must be filed within the periods specified in sub-rule (2A) of rule 173G.
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.
Excise return filing deadlines require duplicate gate-pass submission and limited Collector discretion under rule 173G.
Amendments require duplicate copies of gate passes to be submitted at short intervals and monthly returns filed by the fifth of the following month; Collectors retain power under the proviso to sub-rule (3) of rule 173G to grant limited relaxations but must exercise that discretion sparingly, while duplicate copies must be filed within the periods specified in sub-rule (2A) of rule 173G.
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