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Circular No. 299/15/97-CX I am directed to say that the Board has decided to review the powers of adjudication with the objective that cases are decided expeditiously, there is even distribution of workload and various doubts in this regard are clarified.
Circular No. 298/14/97-CX I am directed to say that a case has come to the notice of the Board wherein a Show Cause Notice was issued for demanding duty for a period of five years and the Commissioner while adjudicating the case held that the demand was time barred as there was no suppression of facts etc.
Circular No. 297/13/97-CX I am directed to refer to the above subject and to the date furnished to C & AG in this regard. It appears that divergent criteria were adopted by different wings of the same Commissionerate, namely Audit Wing, Technical Wings etc., the data furnished by the Directorate of Audit and the Directorate General of inspection were also found to have varied. Besides, huge pendencies have been reported in spite of Board”s instruction that provisional assessments should be finalised within a period of 6 months
Circular No. 304/20/97-CX I am directed to invite your attention to para 3 of the Board”s Circular No.284/118/96- CX (F.No. 209/54/96- CX.6) dated 13.12.1996, whereby certain exporters have been specified, who are permitted to execute bond without security/ surety subject to the conditions, also specified therein.
Circular No. 296/12/97-CX The procedural restriction envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) of rule 173G of the Central Excise Rules, 1944, regarding removal of excisable goods after 6 P.M. on the day preceding the Budget Day, should be strictly enforced on all assessees, including those working under Self Removal Procedure. It is once again reiterated that the schemes of Record Based Control and Production Based Control are comprised in Self Removal Procedure.
Circular No. 295/11/97-CX I am directed to invite your kind attention to Board”s circular No. 5/83-CX.6 dated 10.3.83 issued from file No. 210/28/81-CX-6 (copy enclosed)1 and to say that instances have come to notice of failure to issue protective demands on receipt of audit objections. Instances are also coming to notice when demands are being held as time barred in adjudication and appellate proceedings. Basically, in such cases there is delay in issuing show cause notices leading to demands becoming time barred and consequential revenue loss.
Circular No. 301/17/97-CX Representations have been revived in the Board regarding the denial of Modvat credit on inputs like chemicals and resins etc., used in the manufacture of sand moulds for subsequent production of iron castings.
Circular No. 294/10/94-CX It has been represented to the Board that certain rebate claims are not being sanctioned to the merchant exporters who have purchased the goods, such as two-wheelers, from the depots of the manufacturers on the grounds that the condition specified in Notification No. 41/94-CE(NT)/dated 22.9.94 that the goods should be directly exported from the factory or warehouse, has not been complied with. Also, AR-4 has not been prepared consignment-wise.
Circular No. 293/9/97-CX It has been represented to the Board that after issue of Notification 25/96-CE dt. 31.08.96, the all the copies of the invoices issued by the dealers have to be boldly marked as FIRST STAGE DEALER and SECOND STAGE DEALER, as the case may be. Since the assessees already have huge stock of stationary printed, they may be allowed to use the old stationary, otherwise reprinting would cause great financial burden on the assessees
Circular No. 292/8/97-CX It is been reported to the Board that Natural Gasoline Liquid (NGL) is a highly volatile item and losses are noticed due to evaporation during the course of loading, unloading, transportation and warehousing / storage of this item and therefore a Condonation limit for storage losses, transit losses and handling losses should be prescribed by the Board as in the case of some other petroleum products.
