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        Central Excise

        Raising of protective demands consequent to CERA objection – modification of circular 5/83-CX6 dated 10.3.83 – reg.

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        Protective demands prohibition where audit objections conflict with board instructions; refer such matters to PAC for resolution. Field formations must not raise protective demands on the basis of CERA objections that are contrary to existing Board instructions or circulars; instead, such matters should be immediately referred to the PAC section of the Board for resolution with the C&AG rather than issuing demand-cum-show cause notices.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Protective demands prohibition where audit objections conflict with board instructions; refer such matters to PAC for resolution.

                                Field formations must not raise protective demands on the basis of CERA objections that are contrary to existing Board instructions or circulars; instead, such matters should be immediately referred to the PAC section of the Board for resolution with the C&AG rather than issuing demand-cum-show cause notices.


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