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        Central Excise

        Maintenance of RG-1 Accounts

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        RG-1 account maintenance: timing of register entries left to local collectors under Basic Excise Manual guidance. The Board determined that fixed nationwide timings for entries in the RG-1 register are impracticable and directed that individual cases be handled by Collectors, exercising administrative discretion in accordance with paragraph 208 of the Basic Excise Manual and the needs of the situation.
                          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.

                                RG-1 account maintenance: timing of register entries left to local collectors under Basic Excise Manual guidance.

                                The Board determined that fixed nationwide timings for entries in the RG-1 register are impracticable and directed that individual cases be handled by Collectors, exercising administrative discretion in accordance with paragraph 208 of the Basic Excise Manual and the needs of the situation.


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