(1)It shall be lawful for the Board to remit or abandon claims to excise duty on rubber up to one thousand rupees in any single case of assessment;Provided that the arrears of excise duty, pending more than a year, have been certified to be irrecoverable by the revenue authorities of the State concerned; Provided further that(a)petty amounts up to fifty rupees in any single case of assessment, may be written off without any certificate of irrecoverability as mentioned in the preceding provision Subject to the condition that such amount is certified to be irrecoverable by the Secretary [***] [Omitted 'or any other officer of the Board, to whom the powers under Rule 33B have been delegated' by Notification No. G.S.R. 1513(E), dated 13.12.2017 (w.e.f. 1.8.1955).](b)where petty amounts up to fifty rupees cannot be certified as irrecoverable under clause (a), a certificate of recovery shall be issued by the Board to the revenue authorities of the State concerned and the recovery may be written off by the Board if the amounts are not recovered by the revenue authorities within a reasonable time.
