Amendment to Section 11A: earlier adjudication instructions issued for the unamended provision are no longer applicable. The Board examined queries from collectors and clarifies that instructions dated 5-6-1986, issued with reference to the unamended Section 11A, are not relevant after the amendment of Section 11A by the Central Excises & Salt (Amendment) Act, 1985, and therefore should not be applied in adjudication under the amended provision.