Circular No. 104/15/95-CX I am directed to enclose herewith a copy of Board”s Circular No. 96/7/95-CX dated 13.2.95 issued from F.No. 267/9/95-CX-8 dated 13th February, 1995 read with Corrigendum dt. 22.2.95 and to request you to issue necessary instructions to the concerned officers
Circular No. 103/14/95-CX I am directed to refer to Board”s Circular No. 95/7/95-CX dated 13th February, 1995 issued from F.No. 267/9/95-CX-8 on the above mentioned subject
I am directed to draw your attention to the recommendation of the Committee on Indirect Taxes (Rekhi Committee) the “Watch Dog Panels” comprising of officers of the Customs Houses, Trade representatives and Clearing Agents Should be set up in all Customs
Circular No. 102/13/95-CX The procedural restriction envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) of rule 173G of the Central Excise Rules, 1944, regarding removal of excisable goods after 6 P.M.on the day preceding the Budget Day and also on the Budget Day, should be strictly enforced on all assessees
Circular No. 101/12/95-CX Instances have been brought to the notice of the Board where modvat credit taken on inputs by the assessee was not reversed even after writing off of the materials on which the credit was taken. Cases have also been noticed where the credit had not been adjusted even though the write-off of the input materials had taken place three or four years ago.
