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    <title>Filing of Central Excise documents/returns under Rules 54 &amp; 173G of Central Excises Rules, 1944 - Difficulties regarding</title>
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    <description>Amendments require duplicate copies of gate passes to be submitted at short intervals and monthly returns filed by the fifth of the following month; Collectors retain power under the proviso to sub-rule (3) of rule 173G to grant limited relaxations but must exercise that discretion sparingly, while duplicate copies must be filed within the periods specified in sub-rule (2A) of rule 173G.</description>
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      <description>Amendments require duplicate copies of gate passes to be submitted at short intervals and monthly returns filed by the fifth of the following month; Collectors retain power under the proviso to sub-rule (3) of rule 173G to grant limited relaxations but must exercise that discretion sparingly, while duplicate copies must be filed within the periods specified in sub-rule (2A) of rule 173G.</description>
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