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Remission of duty

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..... rketing, at any time before removal, he may remit the duty payable on such goods, subject to such conditions as may be imposed by him by order in writing: Provided that where such duty does not exceed 1[ten thousand rupees], the provisions of this rule shall have effect as if for the expression "4[Principal Commissioner or Commissioner, as the case may be]", the expression " Super .....

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..... ssioner of Central Excise, as the case may be" has been substituted. 5[(2) The authority referred to in sub-rule (1) shall, within a period of three months from the date of receipt of an application, decide the remission of duty: Provided that the period specified in this sub-rule may, on sufficient cause being shown and reasons to be recorded in writing, be extended by an authority next hi .....

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