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<h1>Ministry of Finance Circular Reinforces Rule 232A: Publish Names of Central Excise Law Offenders to Deter Tax Evasion.</h1> The circular from the Ministry of Finance, dated April 15, 1988, emphasizes the enforcement of Rule 232A of the Central Excise Rules, 1944. This rule mandates the publication of names and details of individuals convicted or penalized for violating the Central Excise Law. The circular highlights the need for consistent application of these provisions by all Collectors to deter tax evasion. It reiterates the instructions from a 1976 communication, urging compliance to ensure a deterrent effect. Additionally, it instructs that future communications about such publications be shared with the Board.