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        Central Excise

        Central Excise - Annual Stock taking in Small Scale Units - Visits of Central Excise Inspectors/Superintendents - Clarification Regarding

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        Annual stock taking for conditionally exempt small scale units permitted when Assistant Collector approval is obtained. Annual stock taking is required for licensed small scale units under a conditional exemption and visits or inspections under the Act, Rules or Board instructions are permitted provided prior approval of the Assistant Collector, as contemplated in the Board's telex, is obtained.
                          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.

                                Annual stock taking for conditionally exempt small scale units permitted when Assistant Collector approval is obtained.

                                Annual stock taking is required for licensed small scale units under a conditional exemption and visits or inspections under the Act, Rules or Board instructions are permitted provided prior approval of the Assistant Collector, as contemplated in the Board's telex, is obtained.


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