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of <h1>Delhi-III Central Excise Notice: Assessees Must Use Separate GAR-7 Challans for Accurate Revenue Crediting Under Head 0038.</h1> The Commissioner of Central Excise, Delhi-III, issued Trade Notice No. 28/2007 addressing issues with assessees improperly filling GAR-7 challans, leading to difficulties in correctly accounting for Central Excise duty under Head 0038. Assessees are instructed to submit separate challans for each major account head and ensure accurate completion to ensure correct revenue crediting. If payments are made under incorrect account heads, assessees must credit the correct head and apply for a refund for the wrongly deposited amount. This aims to improve revenue collection and accounting accuracy.
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