Collectors' discretion: Board approval generally unnecessary, limited referrals allowed for clarifications, deviations, legal amendments, or audit conflicts. Collectoral exercise of statutory powers under the Central Excise Acts does not require routine prior approval from the Board; Collectors should act using their discretion without referring matters for approval except in specified categories: clarifications on Board/Ministry instructions; deviations from Board advice; potential divergence of practice; required amendments to law or tariff; proposals to amend Board instructions or notifications; matters requiring legal approval of the Board/Ministry; and audit objections contrary to Board instructions.
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.
Collectors' discretion: Board approval generally unnecessary, limited referrals allowed for clarifications, deviations, legal amendments, or audit conflicts.
Collectoral exercise of statutory powers under the Central Excise Acts does not require routine prior approval from the Board; Collectors should act using their discretion without referring matters for approval except in specified categories: clarifications on Board/Ministry instructions; deviations from Board advice; potential divergence of practice; required amendments to law or tariff; proposals to amend Board instructions or notifications; matters requiring legal approval of the Board/Ministry; and audit objections contrary to Board instructions.
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