Circular No. 229/63/96-CX I am directed to draw your attention to new Rule 13(1)(a) of Central Excise Rules,1944 effected by Notification No. 40/94 dated 22.9.94. A doubt has been expressed whether erstwhile facility which was provided to the industry by the Board by clarification through letter F.No. 209/41/88-CX. 6 dated 6.3.89, (i.e. intermediate excisable goods manufactured in the factory could be used captivity without payment of duty for the production of goods exported under bond) would continue to be available or not.
Circular No. 228/62/96-CX A doubt has arisen on account of conflicting views taken by various Hon”ble High Court and CEGAT on the issue whether a Demand -Cum-Show-Cause-Notice under Section 11A of Central Excises & Salt Act, 1944 is required to be issued once assessment of RT – 12 is finalised and the Superintendent of Central Excise indicates in the assessment memorandum the amount of duty debited less by the assesses.
