CIR NO.684/75/2002- CX, DT. 26/12/2002
- Document type
- Circular
- Reference no.
- I
- Dated
Issuance of Notification under Section 11C of Central Excise Act, 1944-Enforcement of recovery of arrears/duties
Issuance of Notification under Section 11C of Central Excise Act, 1944-Enforcement of recovery of arrears/duties - regarding.
It has come to the notice of the Board that whenever a survey is floated for examining/issuing Notification under Section 11C of Central Excise Act, 1944, divergent practices are being followed in the field formations so far as enforcement of recovery of duty involved in the past cases is concerned.
2. The matter has been examined by the Board. In order to bring about a uniform approach in such cases, it has been decided that whenever a survey is floated for issuing/examining Notification under Section 11C of Central Excise Act, 1944, coercive action should not be taken for recovery of arrears/duties.
3. The field formations may suitably be informed.
4. Receipt of this Circular may please be acknowledged.
5. Hindi version will follow.
Yours faithfully,
(VIJAY MOHAN JAIN)
UNDER SECRETARY TO THE GOVT. OF INDIA