| Date: |
03-08-1994
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| Notification No: |
Central Excise Circular No 47/1994
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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 whether coercive measures to recover duty demanded as a result of adjudication till such time as the appeal filed by the appellant has been disposed of by the Collector (Appeals) be taken
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Regarding whether coercive measures to recover duty demanded as a result
of adjudication till such time as the appeal filed by the appellant has been
disposed of by the Collector (Appeals) be taken
Circular
No. 47 dated 3rd August 1994
I
am directed to refer Board�s Circular No. 16/92-CX.6 (F.No. 208/59/92-CX.6)
dated 12.11.1992 wherein instructions were issued to the effect that Central
Excise Officers were to allow a period of three months from the date of decision
for payment of dues adjudged before resorting to coercive measures to recover
such dues.
2.
A reference has been received from the office of the Comptroller and
Auditor General of India suggesting that in 6th & 7th lines of para 2 of
Board�s Circular No. 16/92-CX.6) (F.No. 208/59/92-CX.6) dated 12.11.1992 which
reads as �three months from the date of decision �should be read as� three
months from the date of communication of the order.�
3.
Above proposal has been accepted by the Board.
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