Principal Collector definition expands zonal authority and transfers certain procedural powers to Principal Collector under excise rules. The amendment introduces a Principal Collector definition allocating specified collectors to West, South, East and North Zones, omits rule 8, replaces references to rule 8 with references to Section 5A of the Act in multiple provisions, and substitutes the term 'the Central Government' with 'the Principal Collector' in a specified rule, thereby reallocating certain procedural and supervisory excise functions to the Principal Collector.
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Principal Collector definition expands zonal authority and transfers certain procedural powers to Principal Collector under excise rules.
The amendment introduces a Principal Collector definition allocating specified collectors to West, South, East and North Zones, omits rule 8, replaces references to rule 8 with references to Section 5A of the Act in multiple provisions, and substitutes the term "the Central Government" with "the Principal Collector" in a specified rule, thereby reallocating certain procedural and supervisory excise functions to the Principal Collector.
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