https://www.taxtmi.com/circulars?id=53380 Procedure requires applicants to submit an annexure in a sealed cover; the Secretariat registers applications, seeks the jurisdictional Commissioner's report, endorses investigating agencies where applicable, and places matters before a Bench. On admission the sealed cover is opened, orders are issued under the AO's attestation with the Commission seal and serial numbering, and relevant records-distinct from full case files-may be requisitioned; originals need not be sent if certified copies suffice. The Bench may direct limited further investigation by the Commissioner (Investigation) but not suo motu probes; reports and directions are communicated to ensure transparency. en-us Wed, 07 Mar 2001 00:00:00 +0530 Thu, 30 Apr 2015 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53380 Procedure requires applicants to submit an annexure in a sealed cover; the Secretariat registers applications, seeks the jurisdictional Commissioner's report, endorses investigating agencies where applicable, and places matters before a Bench. On admission the sealed cover is opened, orders are issued under the AO's attestation with the Commission seal and serial numbering, and relevant records-distinct from full case files-may be requisitioned; originals need not be sent if certified copies suffice. The Bench may direct limited further investigation by the Commissioner (Investigation) but not suo motu probes; reports and directions are communicated to ensure transparency. Circulars Central Excise Wed, 07 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53380