Circular No. 365/81/97-CX I am directed to refer to notification No. 48/97-CE(NT) dated 2nd September, 1997 issued under Section – 12 of the Central Excises Act, 1944 amending notification No. 68/63-CE dated 4th May, 1963, making Section – 142 (1) (c) (ii) of the Customs Act, 1962 applicable to like matters in Central Excise, thereby empowering Central Excise Officers to attach and sell movable and / or immovable properties of any person who has failed to pay any sum due to government. The rules framed under this provision has consequentially become applicable to the Central Excise matters.
Circular No. 364/80/97-CX Despite clear instructions from the Board in regard to the subject, a number of instances are still coming to notice where Commissioners are proposing appeals against CEGAT Orders in cases other than involving determination of any question having a relation to the rate of duty or value of goods for purposes of assessment. Such unnecessary references are causing undue delay in regard to proper course of the action under the law.
