https://www.taxtmi.com/circulars?id=6549 The Board clarifies that there is no provision in the Central Excises & Salt Act, 1944 or its rules empowering an officer to direct an assessee not to alter or dispose of plant and machinery in a Show Cause Notice issued under Rule 233(A). The Department may instead seize the plant and machinery when confiscation is proposed or resort to the proviso to Section 110(1) of the Customs Act, 1962 as applied mutatis mutandis to serve an order preventing removal or dealing with the goods; Circular No. 29/89 is modified accordingly. en-us Thu, 06 Dec 1990 00:00:00 +0530 Sat, 04 Jul 2009 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6549 The Board clarifies that there is no provision in the Central Excises & Salt Act, 1944 or its rules empowering an officer to direct an assessee not to alter or dispose of plant and machinery in a Show Cause Notice issued under Rule 233(A). The Department may instead seize the plant and machinery when confiscation is proposed or resort to the proviso to Section 110(1) of the Customs Act, 1962 as applied mutatis mutandis to serve an order preventing removal or dealing with the goods; Circular No. 29/89 is modified accordingly. Circulars Central Excise Thu, 06 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6549