Chief Commissioner discretion allows modified entry procedures for manufacturers under central excise rules, subject to conditions specified by Central Board The Central Excise (2nd Amendmentment) Rules, 1997 amend the Central Excise Rules, 1944 by inserting a proviso empowering the Chief Commissioner to allow, by general or special order, a manufacturer to make entries in respect of specified goods in such manner, at such intervals, and subject to such conditions and limitations as may be specified by the central board; the amendment takes effect on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Chief Commissioner discretion allows modified entry procedures for manufacturers under central excise rules, subject to conditions specified by Central Board
The Central Excise (2nd Amendmentment) Rules, 1997 amend the Central Excise Rules, 1944 by inserting a proviso empowering the Chief Commissioner to allow, by general or special order, a manufacturer to make entries in respect of specified goods in such manner, at such intervals, and subject to such conditions and limitations as may be specified by the central board; the amendment takes effect on publication in the Official Gazette.
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