Power to impose restrictions in certain types of cases.

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....other factors as may be relevant, is of the opinion that in order to prevent evasion of, or default in payment of duty of excise, it is necessary in the public interest to provide for certain measures including restrictions on a manufacturer, ^3[a registered importer,] first stage and second stage dealer or an exporter may, by notification in the Official Gazette, specify the nature of restriction....

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.... Notes : 1. Substituted vide notification no. 4/2012 CE(NT) dated 12-3-2012, before it was inserted as Rule 12CC vide notification no. 30/2006 CE(NT) dated 30-12-2006, read as, 12CC. Power to impose restrictions in certain types of cases. Notwithstanding anything contained in these rules, where the Central Government, having regard to the extent of evasion of duty, nature and type of off....

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....where the Central Government, having regard to the extent of evasion of duty, nature and type of offences or such other factors as may be relevant, is of the opinion that in order to prevent evasion of, and default in payment of, duty of excise, it is necessary in the public interest to provide for certain measures including restrictions on a manufacturer, first stage and second stage dealer or an....