Extension of procedural time limit permits commissioner to grant additional compliance time on manufacturer's request. Amendment to rule 11(1) of the Central Excise Rules, 2002 authorises the Commissioner of Central Excise, upon request by a manufacturer, to extend the initial five working day compliance period up to a cumulative maximum of twenty one days inclusive of that initial period, thereby establishing an administrative discretion to grant additional time subject to the prescribed outer limit.
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Provisions expressly mentioned in the judgment/order text.
Extension of procedural time limit permits commissioner to grant additional compliance time on manufacturer's request.
Amendment to rule 11(1) of the Central Excise Rules, 2002 authorises the Commissioner of Central Excise, upon request by a manufacturer, to extend the initial five working day compliance period up to a cumulative maximum of twenty one days inclusive of that initial period, thereby establishing an administrative discretion to grant additional time subject to the prescribed outer limit.
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