| Date: |
10-02-1997
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| Notification No: |
Central Excise Circular No 295/1997
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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 Central Excise - Loss of revenue due to non-issue of demands within prescribed time limit - Instructions
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Regarding Central Excise - Loss of revenue due to non-issue of demands
within prescribed time limit - Instructions
Circular
No. 295
dated 10th February 1997
I
am directed to invite your kind attention to Board's circular No. 5/83-CX.6
dated 10.3.83 issued from file No. 210/28/81-CX-6 (copy enclosed)1
and to say that instances have come to notice of failure to issue protective
demands on receipt of audit objections. Instances are also coming to notice when
demands are being held as time barred in adjudication and appellate proceedings.
Basically, in such cases there is delay in issuing show cause notices leading to
demands becoming time barred and consequential revenue loss.
2.
The Board desires that earlier instructions issued vide circular No.
5/83-CX.6 dated 10.3.83 may be adhered to strictly and all steps be taken to
ensure that the demands wherever necessary are raised in time by issue of timely
show cause notices by the proper officers. Any instance of failure in this
regard on the part of the concerned officers would invite appropriate action
against them.
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