Visitors' register requirement: excise officers must record visits and prove identity when entering registered premises. Central Excise officers of inspector or superintendent rank shall visit registered assessee premises only with prior written permission of the Assistant/Deputy Commissioner and must record their visit in a visitors' register maintained by the assessee; the officer must prove identity by showing the Department-issued identity card if verification is sought.
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.
Visitors' register requirement: excise officers must record visits and prove identity when entering registered premises.
Central Excise officers of inspector or superintendent rank shall visit registered assessee premises only with prior written permission of the Assistant/Deputy Commissioner and must record their visit in a visitors' register maintained by the assessee; the officer must prove identity by showing the Department-issued identity card if verification is sought.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.