Remission of duty: authority must decide applications within three months, extendable once by next higher authority up to six months. Rule 21 of the Central Excise Rules, 2002 is re numbered as sub rule (1) and a new sub rule (2) mandates that the authority shall decide applications for remission of duty within three months of receipt; provided that, on sufficient cause shown and reasons recorded in writing, an authority next higher may extend that period for a further period not exceeding six months.
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.
Remission of duty: authority must decide applications within three months, extendable once by next higher authority up to six months.
Rule 21 of the Central Excise Rules, 2002 is re numbered as sub rule (1) and a new sub rule (2) mandates that the authority shall decide applications for remission of duty within three months of receipt; provided that, on sufficient cause shown and reasons recorded in writing, an authority next higher may extend that period for a further period not exceeding six months.
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