Circular No. 266/100/96-CX 13(a) As reported by audit the number of provisional assessment cases pending finalisation has almost doubled in 30 Commissionerates. during last 3 years (from 7720 in 1992-93 to 14384 in 1994-95). Was the delay in finalisation of provisional assessment ever reviewed at Board/ Ministry level or any study got conducted by the Directorate of inspection or any similar other organisation ? If so, please furnish details.
Circular No. 265/99/96-CX References have been received by the Board in regard to the procedure to be followed for movement of inputs/ semi processed goods for job work after insertion of Rule 57F(3A). The points raised and the clarifications
