Jurisdictional reference change: deputy and assistant commissioner citations are redefined to specified central excise authorities. The notification directs that references to Deputy Commissioner or Deputy Commissioner of Central Excise in rules and other provisions under the Central Excise Act shall be construed as references to Joint Commissioner of Central Excise, and that references to Assistant Commissioner or Assistant Commissioner of Central Excise shall be read as 'Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise,' for the purposes of interpreting rules made under the Act.
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.
Jurisdictional reference change: deputy and assistant commissioner citations are redefined to specified central excise authorities.
The notification directs that references to Deputy Commissioner or Deputy Commissioner of Central Excise in rules and other provisions under the Central Excise Act shall be construed as references to Joint Commissioner of Central Excise, and that references to Assistant Commissioner or Assistant Commissioner of Central Excise shall be read as "Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise," for the purposes of interpreting rules made under the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
