https://www.taxtmi.com/circulars?id=7225 Unnecessary references by subordinate excise officers to higher authorities causing delays and non-collection of duty are prohibited; officers must avoid referrals on unambiguous points and resolve only genuine ambiguities. Collectors must personally expedite interpretation of notifications and rules to ensure timely assessment and recovery of revenue. The Public Accounts Committee criticised successive referrals in a reported case and recommended inquiry and fixation of responsibility with disciplinary action where failures in levy or collection of duty occurred. en-us Wed, 28 May 1986 00:00:00 +0530 Thu, 09 Jul 2009 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7225 Unnecessary references by subordinate excise officers to higher authorities causing delays and non-collection of duty are prohibited; officers must avoid referrals on unambiguous points and resolve only genuine ambiguities. Collectors must personally expedite interpretation of notifications and rules to ensure timely assessment and recovery of revenue. The Public Accounts Committee criticised successive referrals in a reported case and recommended inquiry and fixation of responsibility with disciplinary action where failures in levy or collection of duty occurred. Circulars Central Excise Wed, 28 May 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7225