https://www.taxtmi.com/circulars?id=6293 Transfer of unutilised credit balances of Special Excise Duty in a taxpayer's Personal Ledger Account is allowed to be moved to the minor head account of Basic Excise Duty where SED has been abolished. The assessee must apply in quintuplicate with PLA, SED and target BED particulars; the Range Superintendent verifies and endorses, the CAO reconciles and forwards a consolidated statement to the Pay and Accounts Officer for a transfer entry debiting the originating minor head and crediting the receiving minor head, with certified return to the CAO. en-us Fri, 23 Apr 1993 00:00:00 +0530 Wed, 01 Jul 2009 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6293 Transfer of unutilised credit balances of Special Excise Duty in a taxpayer's Personal Ledger Account is allowed to be moved to the minor head account of Basic Excise Duty where SED has been abolished. The assessee must apply in quintuplicate with PLA, SED and target BED particulars; the Range Superintendent verifies and endorses, the CAO reconciles and forwards a consolidated statement to the Pay and Accounts Officer for a transfer entry debiting the originating minor head and crediting the receiving minor head, with certified return to the CAO. Circulars Central Excise Fri, 23 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6293