| Date: |
26-12-2002
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| Notification No: |
Central Excise Circular No 684/2002
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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 Issuance of Notification under Section 11C of Central Excise Act, 1944 – Enforcement of Recovery of Arrears/ Duties
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|
Regarding Issuance of Notification under Section 11C of Central Excise
Act, 1944 � Enforcement of Recovery of Arrears/ Duties
Central
Excise Circular No. 684 dated 26th December 2002
It
has come to the notice of the Board that whenever a survey is floated for
examining/ issuing Notification under Section 11C of Central Excise Act, 1944,
divergent practices are being followed in the field formations so far as
enforcement of recovery of duty involved in the past cases is concerned.
2. The matter has been examined by the
Board. In order to bring about a uniform approach in such cases, it has been
decided that whenever a survey is floated for issuing/ examining Notification
under Section 11C of Central Excise Act, 1944, coercive action should not be
taken for recovery of arrears/ duties.
3.
The field
formations may suitably be informed.
4.
Receipt of this Circular may please be acknowledged.
5.
Hindi version will
follow.
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