https://www.taxtmi.com/circulars?id=5280 The notification defines specific excise offences-such as removal without invoice or duty, under invoicing with unaccounted receipts, taking CENVAT credit without goods or on suspect documents, issuing excise invoices without delivery, and claiming refunds on dubious documents-and prescribes sanctions where duty or CENVAT involvement exceeds the monetary threshold. For manufacturers prima facie knowingly involved, sanctions include withdrawal of monthly payment, restriction on utilization of CENVAT credit (while allowing accumulation), and for repeat offences mandatory invoice countersignature by excise officers; tailored suspensions and loss of self sealing apply to dealers and exporters. Procedural steps, timelines, hearings, and Board issuance of orders are specified, with emphasis on selective invocation based on prima facie evidence. en-us Sat, 30 Dec 2006 00:00:00 +0530 Wed, 24 Sep 2008 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5280 The notification defines specific excise offences-such as removal without invoice or duty, under invoicing with unaccounted receipts, taking CENVAT credit without goods or on suspect documents, issuing excise invoices without delivery, and claiming refunds on dubious documents-and prescribes sanctions where duty or CENVAT involvement exceeds the monetary threshold. For manufacturers prima facie knowingly involved, sanctions include withdrawal of monthly payment, restriction on utilization of CENVAT credit (while allowing accumulation), and for repeat offences mandatory invoice countersignature by excise officers; tailored suspensions and loss of self sealing apply to dealers and exporters. Procedural steps, timelines, hearings, and Board issuance of orders are specified, with emphasis on selective invocation based on prima facie evidence. Circulars Central Excise Sat, 30 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5280