Jurisdictional authority substitution: specified references in excise notifications are to be read as references to new authorities. The Central Board directs that references in excise notifications and orders to certain subordinate authorities be construed as references to newly specified authorities under the statutory grant and rules; 'Deputy Director' is substituted by 'Joint Director' and 'Assistant Director' is to be read as 'Assistant Director or Deputy Director,' subject to the proviso that contextual requirements prevail.
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 authority substitution: specified references in excise notifications are to be read as references to new authorities.
The Central Board directs that references in excise notifications and orders to certain subordinate authorities be construed as references to newly specified authorities under the statutory grant and rules; "Deputy Director" is substituted by "Joint Director" and "Assistant Director" is to be read as "Assistant Director or Deputy Director," subject to the proviso that contextual requirements prevail.
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