https://www.taxtmi.com/circulars?id=6307 Where companies voluntarily admit and pay duty on captively consumed drug intermediates, including time-barred amounts, the preferable course is to appropriate those payments by completing assessment under the self-removal procedure in Chapter VII-A of the Central Excise Rules, based on returns and such further enquiry as the Proper Officer deems necessary, with assessees completing required formal documentation; the formal short-levy route need not be invoked, though penalty notices may be issued if warranted. en-us Fri, 15 Jan 1993 00:00:00 +0530 Wed, 01 Jul 2009 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6307 Where companies voluntarily admit and pay duty on captively consumed drug intermediates, including time-barred amounts, the preferable course is to appropriate those payments by completing assessment under the self-removal procedure in Chapter VII-A of the Central Excise Rules, based on returns and such further enquiry as the Proper Officer deems necessary, with assessees completing required formal documentation; the formal short-levy route need not be invoked, though penalty notices may be issued if warranted. Circulars Central Excise Fri, 15 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6307