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of <h1>Finance Ministry Seeks Details on Pre-Exemption Demand Confirmations u/s 11C of Central Excise Act 1944.</h1> A notification under Section 11C of the Central Excise Act, 1944, was issued by the Ministry of Finance, addressing cases where exemption benefits were denied because demands were confirmed before the exemption notification was issued. It was argued that confirmed demands become revenue arrears, thus ineligible for the exemption. The Finance Minister requested details of similar cases where demands were confirmed before the exemption notification, and such cases are classified as arrears. The required information should include notification details, adjudication orders, appellate orders, and financial amounts involved, to be submitted by 25th August 2007.
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