Circular No. 552/48/2000-C It is directed to say that while examining reports received from all the Commissioners in response to PAC”s Advance Questionnaire on Audit Para 2.5/97-98, relating to steps taken for recovery of confirmed demands, it is observed that the powers acquired for attachment and sale of defaulters property under the Customs (Attachment of Property of Defaulters for recovery of Government dues) rules, 1995, as made applicable to the Central Excise
The Board has examined the issue and decided that, ‘though our civil appeal in the case of Paramount Medicos, on similar issue was dismissed the order was a one line order of dismissal. We would have to take a chance and impress upon the Court that in the circumstances of such cases, limitation for violation of conditions, would start, from the last date of violation, preceding the initiation
