Construction of references to excise authorities redirects named officer references to substituted officer titles under the notification. The Central Government directs that references in notifications issued under sub-section (1) of section 5A of the Central Excise Act to specified officers shall, unless context requires otherwise, be construed as references to substituted officers. Specifically, references to the Deputy Commissioner of Central Excise are to be read as references to the Joint Commissioner of Central Excise, and references to the Assistant Commissioner of Central Excise may be read as references to either the Assistant Commissioner or the Deputy Commissioner of Central Excise as specified.
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.
Construction of references to excise authorities redirects named officer references to substituted officer titles under the notification.
The Central Government directs that references in notifications issued under sub-section (1) of section 5A of the Central Excise Act to specified officers shall, unless context requires otherwise, be construed as references to substituted officers. Specifically, references to the Deputy Commissioner of Central Excise are to be read as references to the Joint Commissioner of Central Excise, and references to the Assistant Commissioner of Central Excise may be read as references to either the Assistant Commissioner or the Deputy Commissioner of Central Excise as specified.
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