Rule 96ZM
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Power to condone failure to apply for special procedure
RULE 96ZM. Power to condone failure to apply for special procedure
Notwithstanding anything contained in this section, the Commissioner may, at his discretion and subject to such conditions C\s he may lay down, apply the provisions contained in this section to a manufacturer who has failed to avail himself of the special procedure, or to comply with any condition, laid down in this section within the prescribed time-limit.