Circular No. 46/46/94-CX
Dated : 04/07/94
Subject : Steps to check evasion of Central Excise duty on goods transported by Railways – Regarding.
I am directed to state that difficulties have been experienced by field formations in co-relating GP-1 particulars with that of the Railway records as and when the goods are transported by Railways.
2. The matter has been taken up with the Railway Board which has informed that instructions have been issued to Zonal Railways to permit authorised officials of Central Excise and Customs Department to obtain information from Railway records. A copy of Railway Board’s Letter No. TC-I/94/215/1 dated 28.3.1994 addressed to the General Managers (C), All Indian Railways in this regard is enclosed for reference.