https://www.taxtmi.com/circulars?id=6829 Collectors are empowered to condone delays in filing D-3 declaration where filing is required by statute or executive instruction, applying a uniform short maximum period; amendments to specified rules extend this condonation power and prior relaxations are to be conformed to the same limited discretionary framework, with earlier instructions superseded and field formations to be informed. en-us Wed, 02 Nov 1988 00:00:00 +0530 Wed, 08 Jul 2009 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6829 Collectors are empowered to condone delays in filing D-3 declaration where filing is required by statute or executive instruction, applying a uniform short maximum period; amendments to specified rules extend this condonation power and prior relaxations are to be conformed to the same limited discretionary framework, with earlier instructions superseded and field formations to be informed. Circulars Central Excise Wed, 02 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6829