Power to impose restrictions to prevent excise duty evasion enables suspension of registration and withdrawal of facilities. The amendment adds a rule empowering the Central Government to impose restrictions to prevent excise duty evasion by assessing relevant factors and, by notification, specifying measures such as suspension of dealer registration, withdrawal of facilities and the procedure for issuance of such orders by officers authorized 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 to prevent excise duty evasion enables suspension of registration and withdrawal of facilities.
The amendment adds a rule empowering the Central Government to impose restrictions to prevent excise duty evasion by assessing relevant factors and, by notification, specifying measures such as suspension of dealer registration, withdrawal of facilities and the procedure for issuance of such orders by officers authorized by the Board.
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