Government of India
Ministry of Finance
Department of Revenue
Subject: Amendment of Section 11A of the Central Excise Act, 1944-effect of time barred demand reg.
I am directed to invite reference to the Board’s Circular No. 555/51/2000-CX (F.No. 4/3/2001 -CX.I) dated 19.10.2000 on the above-mentioned subject modifying our earlier circular No. 540/36/2000-CX dated 8.8.2000. The circular dated 8.8.2000 is here by rescinded.
The matter was also referred to Additional Solicitor General of Indian in April, 2001 in a related context who has opined that after the amendment to Section 11A by the Finance Act, 2000, demands could be raised for a period of one year prior to the date of show cause notice (Ref. Answer to query No.1). A copy of ASG`s opinion has already been sent to you vide Circular No. 4/1/2001-CX.I dated 19.9.2000.
In view of the above Circular No. 540/36/2000-CX dated 8.8.2000 stands rescinded.
This may be brought to the notice of field formations.
Receipt of the Circular may please be acknowledged.
Hindi version will follow.