https://www.taxtmi.com/circulars?id=6281 Clarifies that where collusion, wilful mis-statement or suppression of facts occurs, Show Cause Notices must be issued and cases decided by Collectors. Cases under the first proviso, Section 35B(1) relating to export rebate and bond matters shall be adjudicated by Additional Collectors and Deputy Collectors without monetary limits; other monetary limits in the earlier circular continue to apply. en-us Fri, 15 Oct 1993 00:00:00 +0530 Wed, 01 Jul 2009 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6281 Clarifies that where collusion, wilful mis-statement or suppression of facts occurs, Show Cause Notices must be issued and cases decided by Collectors. Cases under the first proviso, Section 35B(1) relating to export rebate and bond matters shall be adjudicated by Additional Collectors and Deputy Collectors without monetary limits; other monetary limits in the earlier circular continue to apply. Circulars Central Excise Fri, 15 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6281