RULE 224A. Cancellation of Central Excise documents.

-Where goods in respect of which an application for clearance or removal has been made under rule 52, 158 or 185, are not cleared or removed within ten days of the [proper officers completing,-

(i) in the case of clearances for home consumption, the assessment memorandum; and

(ii) in the case of removal from one warehouse to another or for export, the examination or check-weighment, the goods shall be liable to re-examination or re-weighment before the [proper officer allows clearance or removal thereof :

Provided that if the applicant does not require such clearance or removal he shall apply in writing to the proper officer for cancellation of the application there for and shall, unless the applicant shows to the satisfaction of such officer that the application had to be cancelled due to circumstances beyond his control, pay a fee of rupee one only for every such application, and thereupon the duty, if any, paid by the applicant shall be refunded:

Provided further that no application for clearance for home consumption presented at any time before the date appointed for the presentation of the annual budget of the Central Government to Parliament shall be cancelled without the prior approval of the Central Board of Excise and Customs, if a request in respect of the cancellation for such application is received after 5.00 P.M. on that date.