Circular No. 272/106/96-CX Attention in invited to Notification No. 36/96-C.E. (NT) dated 20.11.96 whereby the new Sub- rule 3A has been inserted in Rule 173C, of the Central Excise Rules, 1944 (Hereinafter referred to as “the said rules”), whereby an assessee is required to declare to the proper officer his marketing pattern, discount structure
Circular No. 270/104/96-CX Representations have been received regarding difficulties being faced in despatching liquid gases in tanker lorry on account of the exceptional nature of the gods whereby the quantity of delivery can be ascertained only after the goods are actually delivered from the specialised cryogenic tankers into the tankers of the buyers.
Circular No. 269/103/96-CX A case has come to the notice of the Board wherein a Commissioner of Central Excise held mutual discussion with a Public Sector Undertaking and decided the case in favour of the Public Sector Undertaking.
Circular No. 268/102/96-CX It has been observed by the Board that CEGAT, in some cases, had held that show Cause Notice are time barred in as much as ingredients of suppression of fact, willful mis-statement, etc. have either not been stated in the SCN or have not been substantiated as laid down by the Supreme court in the case of Commissioner of Central Excise vs. H.M.M. Ltd. -1995 (76) ELT 497.
I am directed to refer to amended section 142(1) of the Customs Act, 1962 read with Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules 1995, which enable the Department to create a legal framework to realise dues of the Government by attaching, distraining movable and immovable property of the person and then disposing the said property to recover
Circular No. 267/101/96-CX Selective Audit of duty paying units other than those in SSI sector and medium scale units will ordinarily be conducted by Audit groups located at the Commissionerate Head quarters about once a year for all major units. However, in some Commissionerates, some Audit Parties may function from important industrial centers where D.C. (s) have been posted.
Circular No. 266/100/96-CX 13(a) As reported by audit the number of provisional assessment cases pending finalisation has almost doubled in 30 Commissionerates. during last 3 years (from 7720 in 1992-93 to 14384 in 1994-95). Was the delay in finalisation of provisional assessment ever reviewed at Board/ Ministry level or any study got conducted by the Directorate of inspection or any similar other organisation ? If so, please furnish details.
Circular No. 265/99/96-CX References have been received by the Board in regard to the procedure to be followed for movement of inputs/ semi processed goods for job work after insertion of Rule 57F(3A). The points raised and the clarifications
Circular No. 264/98/96-CX In am directed to refer to the above mentioned CEGAT Order which is reported in Excise Law Times as 1996 (81) ELT 676 (T). In this case, the Tribunal has decided that the duty paid on inputs of which Modvat Credit has been taken is not to be added in the cost of the raw material while determining the assessable value of the final product. Against this CEGAT Order, the Department had filed an appeal in the Supreme Court of India
Circular No. 263/97/96-CX It has been brought to the notice of the board that there have been inordinate delays in acceptance of proof of exports in the cases where exports are being effected under Bond. As a result, a lot of funds of the exporters are blocked.
