https://www.taxtmi.com/circulars?id=55826 Officer presence is required at the time of clearance of cigarettes to perform assessment of duty and countersign the invoice, but round the clock posting of Central Excise officers inside manufacturing units is not legally required. Where continuous internal postings are impracticable, field formations must use their preventive wing for discreet round the clock vigilance. Inconsistent prior instructions are rescinded to the extent of conflict, and implementation difficulties should be reported to the Board. en-us Mon, 01 May 2017 00:00:00 +0530 Mon, 01 May 2017 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55826 Officer presence is required at the time of clearance of cigarettes to perform assessment of duty and countersign the invoice, but round the clock posting of Central Excise officers inside manufacturing units is not legally required. Where continuous internal postings are impracticable, field formations must use their preventive wing for discreet round the clock vigilance. Inconsistent prior instructions are rescinded to the extent of conflict, and implementation difficulties should be reported to the Board. Circulars Central Excise Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55826