Power to impose restrictions permits government to restrict manufacturers, dealers, or exporters to prevent excise duty evasion. Rule 12CCC empowers the Central Government to, by notification, specify restrictions on manufacturers, first and second stage dealers, or exporters where the extent of duty evasion, nature of offences or other factors make such measures necessary to prevent evasion and default; permitted measures include suspension of dealer registration, withdrawal of facilities, and a prescribed procedure for orders by an officer authorised by the Board.
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.
Power to impose restrictions permits government to restrict manufacturers, dealers, or exporters to prevent excise duty evasion.
Rule 12CCC empowers the Central Government to, by notification, specify restrictions on manufacturers, first and second stage dealers, or exporters where the extent of duty evasion, nature of offences or other factors make such measures necessary to prevent evasion and default; permitted measures include suspension of dealer registration, withdrawal of facilities, and a prescribed procedure for orders by an officer authorised by the Board.
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