| Date: |
25-02-1997
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| Notification No: |
Central Excise Circular No 298/1997
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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 assessments - Whether provisional need for verification before issuing Show Cause Notice and passing the adjudication order?
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Regarding assessments - Whether provisional need for verification before
issuing Show Cause Notice and passing the adjudication order?
Circular
No. 298
dated 25th February 1997
I
am directed to say that a case has come to the notice of the Board wherein a
Show Cause Notice was issued for demanding duty for a period of five years and
the Commissioner while adjudicating the case held that the demand was time
barred as there was no suppression of facts etc. The Commissioner's order was
sent for review to the Board. Subsequent enquiries made by Board revealed that
the assessments in the case were provisional and, therefore, the question of
limitation of time could not arise in this case. It appears that this mistake
had occurred since all relevant facts were not mentioned in the Show Cause
Notice and the same were not ascertained at the time of adjudication of the case
against the revenue even though the revenue involved was very substantial.
2.
The Board desires that the concerned officers should take appropriate
note of the above instance to ensure that such instances do occur.
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