| Date: |
04-12-2001
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| Notification No: |
Central Excise Circular No 606/2001
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding amendment of Section 11A of the Central Excise Act, 1944 - Effect of time barred demand
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Regarding amendment of Section 11A of the Central Excise Act, 1944 -
Effect of time barred demand
Circular
No. 606 dated 4th December 2001
I
am directed to invite reference to the Board�s Circular No. 555/51/2000-CX (F.No.
4/3/2001-CX.I) dated 19.10.2000 on the above mentioned subject modifying our
earlier circular No. 540/36/2000-CX dated 8.8.2000. The circular dated 8.8.2000
is hereby rescinded.
The
matter was also referred to Additional Solicitor General of India in April, 2001
in a related context who has opined that after the amendment to Section 11A by
the Finance Act, 2000, demands could be raised for a period of one year prior to
the date of show cause notice (Ref. Answer to query No. 1). A copy of ASG�s
opinion has already been sent to you vide Circular No. 4/1/2001-CX.I dated
19.9.2001.
In
view of the above, Circular No. 540/36/2000-CX dated 8.8.2000 stands rescinded.
This
may be brought to the notice of field formations.
Receipt
of the Circular may please be acknowledged.
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