CBEC clarifies that round-the-clock presence of Central Excise officers in cigarette factories is not mandatory but directory; However, presence of Superintendent / Inspector of Central Excise in all cases would be mandatory at the time of clearance of goods from the factory for the purpose of assessment of duty and countersigning the invoice; Also, states that under GST regime, no such requirement of round-the-clock posting of officers has so far been envisaged on tobacco product dealers/manufacturers who would be paying GST and/or compensation cess

Circular No. 1055/04/2017-CX dated May 1, 2017
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