Central Excise (6th Amendment) Rules, 1988

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..... 4), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely :- 1. (1) These rules may be called the Central Excise (6th Amendment) Rules, 1988. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Excise Rules, 1944, - (a) in rule 57D, in sub-rule (2), for the proviso, the followin .....

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..... ory of the same manufacturer." (c) in rule 57-I, for sub-rule (1), the following sub-rule shall be substituted, namely :- "(1)(i) Where credit of duty paid on inputs has been taken on account of an error, omission or misconstruction, on the part of an officer or a manufacturer, or an assessee, the proper officer may, within six months from the date of such credit, serve notice on the manufactu .....

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