RULE 52. Clearance on payment of duty

When the manufacturer desires to remove goods on payment of duty either from the place or premises specified under rule 9 or from a store-room or other place of storage approved by the Commissioner under rule 47, he shall make application in triplicate (unless otherwise by rule or order required) to the proper officer in the proper Form and shall deliver it to the officer at least twelve hours (or such other period as may be else- where prescribed or as the Commissioner may in any particular case require or allow) before it is intended to remove the goods. The officer shall, thereupon, assess the amount of duty due on the goods shall allow the goods to be cleared : provided that where removals from a factory are frequent and the manufacturer maintains a sufficient credit Balance in his account-current maintained under rule 9 for payment of duty, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise} may, on a request by the manufacturer, permit, by an order in writing, removal of goods on presentation of a gate pass as prescribed under rule 52A, subject to the observance of such procedure as may be prescribed in this regard by the Commissioner.