Orderly storage of excisable goods required, breach attracts penalty and facilitates Central Excise verification by authorities. The amendment omits specified rules and a section, substitutes wording to replace 'credit of duty or money' with 'credit of duty', deletes certain cross references, and replaces rule 223 with a provision requiring excisable goods in registered premises or public warehouses to be stored in an orderly manner to facilitate counting and verification against entry books or warehouse registers; breach attracts a monetary penalty. A serial entry for a Central Excise form is also removed from Appendix I.
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.
Orderly storage of excisable goods required, breach attracts penalty and facilitates Central Excise verification by authorities.
The amendment omits specified rules and a section, substitutes wording to replace "credit of duty or money" with "credit of duty", deletes certain cross references, and replaces rule 223 with a provision requiring excisable goods in registered premises or public warehouses to be stored in an orderly manner to facilitate counting and verification against entry books or warehouse registers; breach attracts a monetary penalty. A serial entry for a Central Excise form is also removed from Appendix I.
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