Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Central Excise: Immediate Demand Notice Required for Audit Objections, Except When Contradicting Section 37B Uniformity Orders.</h1> Circular No. 444/10/99-CX, dated March 12, 1999, modifies Circular No. 5/83-CX.6 concerning audit objections in Central Excise. It mandates issuing a demand-cum-show-cause notice immediately upon receiving an objection from the Accountant-General's Audit Party, even if Central Excise Officers disagree. However, if the objection contradicts orders issued under Section 37B, which aim to ensure uniformity in excisable goods classification or duty levy, protective demands should not be raised. The modification is intended to prevent the accumulation of protective demands and maintain uniformity in compliance with Section 37B orders.