Designation change: substitution of Collector titles with Commissioner equivalents in Central Excise notifications under Central Excise Rules effecting designation updates. Amendment notification substitutes references to 'Collector of Central Excise', 'Collector of Customs', and 'Assistant Collector of Central Excise' with 'Commissioner of Central Excise', 'Commissioner of Customs', and 'Assistant Commissioner of Central Excise' respectively, effected under the Central Excises & Salt Act, 1944 and rule 4 of the Central Excise Rules, 1944.
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Provisions expressly mentioned in the judgment/order text.
Designation change: substitution of Collector titles with Commissioner equivalents in Central Excise notifications under Central Excise Rules effecting designation updates.
Amendment notification substitutes references to "Collector of Central Excise", "Collector of Customs", and "Assistant Collector of Central Excise" with "Commissioner of Central Excise", "Commissioner of Customs", and "Assistant Commissioner of Central Excise" respectively, effected under the Central Excises & Salt Act, 1944 and rule 4 of the Central Excise Rules, 1944.
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