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Regarding numbering system in respect of Orders issued under Section 37-B
and other Order/ Clarifications
Circular
No. 23
dated 16th February 1994
Kind
attention is invited to Board's Circular F. No. 167/2/94 - CX.4 dated 11.1.1994
(copy enclosed as Annex. I) introducing a new numbering system in respect of
Orders issued under Section 37-B and other Circulars/instructions/
clarifications. This system is being followed in respect of the numbering of
orders, issued under Section 37-B of Central Excise & Salt Act, 1944, with
effect from 20.12.1993 when Section 37-B Order no. 23/23/93 dt. 20.12.93 was
issued. However, for ease of reference, re-numbering of the orders already
issued during the years 1992 and 1993 is enclosed as Annex. II. Please note that
the re-numbering of these orders has been done for ease of reference and
information of the field formations.
2.
As stated in the Circular dated 17.1.1994 mentioned above, it has been
decided to centralise the numbering of all the circulars/ instructions/
clarifications issued by the Excise Wing of the Central Board of Excise &
Customs with effect 1.1.1994. However, some circulars have been issued by the
Excise Wing without following the centralised numbering system, these Circulars
have been re-numbered for ease of reference as indicated in the enclosed list
(Annex. III).
ANNEXURE
I
Regarding
numbering system in respect of Orders issued under section 37-B and other
Orders/ Clarifications Procedure
Board
has examined the numbering system in respect of Orders issued under section 37-B
of the Central Excise Act and has observed that the numbering system is
presently as below:
1/92,
2/92, 3/92 etc. and again in 1993, 1/93, 2/93, 3/93.etc.
It
has been observed that one does not know what is the last number in 1992,
whether 10 circulars were issued or 11 or 12. In order to do that, Board has
viewed that every order will be assigned a number, which will consist of:
(a)
the running serial number i.e. 1, 2, 3, 11, 12, 13 etc.
(b)
the serial number of the Order issued during the year;
(c)
the year of issuing the Orders (last two digits only); and
(d)
an abbreviated symbol "CX" identifying the Central Excise Wing
2.
The first three elements in the Order No. will be separated from another
by a slant strike and last two by a dash. Order issued under Section 37-B Order
to be issued in 1994 will be prefixed by Section 37-B Order and ad hoc exemption
Orders issued under Section 5A (2) will be prefixed by Section 5A (2) Order. Any
Instruction/ Circular/ Order issued other than these Sections will be prefixed by
the word "Circular".
3.
Thus, Orders issued during 1994 will be numbered as 1/1/94-CX, 2/2/94-CX
and so on and the 10th Order to be issued in 1994 will be numbered as
10/10/94-CX. The first order to be issued in 1995 will be numbered as
11/1/95-CX. If this is done, both the Board's Office and field officers would
know how many Circulars have been issued.
4.
The procedure for numbering will be followed for Circulars/
Instruction/ Orders issued by Central Excise Wing from the year 1994 onwards. Board
has also desired that CX.3 Section will maintain a Centralised Register for this
purpose from where a running number will be taken. No section including T.R.U.
should issue a Circular/ Instruction/ Order without obtaining a number from CX.3
Section and copies of such Instruction/Order will be made available to all
concerned.
ANNEXURE
II
Section
37- B Orders
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S.
No.
|
Existing
Order No. and Date
|
As
Re-numbered
|
|
1.
|
1/92
- 5.3.92
|
1/1/92-CX
|
|
2.
|
2/92
- 21.4.92
|
2/2/92-CX
|
|
3.
|
3/92
- 19.5.92
|
3/3/92-CX
|
|
4.
|
4/92
- 19.5.92
|
4/4/92-CX
|
|
5.
|
5/92
- 28.5.92
|
5/5/92-CX
|
|
6.
|
6/92
- 28.5.92
|
6/6/92-CX
|
|
7.
|
7/92
- 25.6.92
|
7/7/92-CX
|
|
8.
|
8/92
- 24.9.92
|
8/8/92-CX
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|
9.
|
9/92
- 16.11.92
|
9/9/92-CX
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|
10.
|
10/92
- 9.12.92
|
10/10/92-CX
|
|
11.
|
1/93
- 11.3.93
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11/1/93-CX
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12.
|
2/93
- 21.4.93
|
12/2/93-CX
|
|
13.
|
3/93
- 30.8.93
|
13/3/93-CX
|
|
14.
|
4/93
- 1.9.93
|
14/4/93-CX
|
|
15.
|
5/93
- 20.9.93
|
15/5/93-CX
|
|
16.
|
6/93
- 6.10.93
|
16/6/93-CX
|
|
17.
|
7/93
- 20.10.93
|
17/7/93-CX
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|
18.
|
8/93
- 20.10.93
|
18/8/93-CX
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19.
|
9/93
- 26.10.93
|
19/9/93-CX
|
|
20.
|
10/93
- 5.11.93
|
20/10/93-CX
|
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21.
|
11/93
- 6.12.93
|
21/11/93-CX
|
|
22.
|
12/93
- 15.12.93
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22/12/93-CX
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ANNEXURE
- III
Circulars/
Instructions/ Clarifications issued by Excise Wing of Central Board of Excise
& Customs
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S.
No.
|
Existing
Order No. and Date
|
File
No.
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As
Re-numbered
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1.
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1/94-CX.3
Dated 5.1.94
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F.No.
108/1/92-CX.3
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1/1/92-CX
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2.
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2/94-CX.1
Dated 11.1.94
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F.No.
6/20/91-CX.1
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2/2/92-CX
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3.
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3/94-CX.6
Dated 13.1.94
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F.No
208/29/93-CX.6
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3/3/92-CX
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Dated
21st February 1994
It
has been observed that in some cases, difficulty was being experienced to
execute judgements delivered by various Courts in favour of the Department as
banks are not prepared to honour their guarantees and pay up in terms of bank
guarantees unless certified copies of the Court's judgements are made available
to them. The matter was taken up with the Reserve Bank of India through Deptt.
of Banking. A copy of the Circular No. BC-185/21.04.009-93 dated 21.10.1993
issued by the Reserve Bank of India to all Commercial Banks in this regard is
sent herewith for your information and guidance.
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