Excise duty instructions Dated: 04/04/1994

F.No. 208/31/97-CX.6

Subject : Central Excise – Guidelines for launching prosecution under the Central Excise Act, 1944 – Enhancement of monetary limit – Regarding.

I am directed to refer to Board”s letter F.No. 208/61/92-CX.6, dated 04/041996, whereby the Board”s Circular No. 15/90-CX. 6, dated 09/08/1990 was modified so as to enhance the monetary limit for launching prosecution from Rs. 1 lakh To Rs. 5 lakhs. The Board has decided to further enhance the monetary limit from Rs. 5 lakhs to Rs. 25 lakhs prospectively so as to ensure better utilisation of manpower, time and resources of the Department.