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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Bulk Drug Manufacturers' Voluntary Duty Payments on Intermediates to Be Assessed u/r 173-I, Not Section 11A.</h1> The circular addresses the evasion of Central Excise duty by bulk drug manufacturers on drug intermediates. During an investigation, documents were found showing non-payment of duties on drug intermediates used in exempted drugs. The company involved paid the duty for the past five years and even for periods beyond the statute of limitations. The Directorate, after consulting legal counsel, decided that voluntary payments for time-barred periods should be assessed under Rule 173-I of the Central Excise Rules, rather than invoking Section 11A of the Central Excises and Salt Act, 1944. The circular advises similar assessments for other cases of probable evasion.
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