Circular 162/73/95 specifies the categories of cases, which can be transferred to call book. All such cases should be reviewed periodically

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....Excise & Customs, New Delhi   Subject: Check on delays - Maintenance of Call Book Instructions-regarding.          Please find enclosed copy of paras 42 to 45 of the 14th Report of the PAC (11th Lok Sabha) 1996-97. The PAC has observed that the present manner of transfer of cases to Call book is not satisfactory. such transfers raise doubts reg....

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....ecifically ordered the same to be kept pending and to be entered into the call book.   3. The PAC has desired that a special review of all the cases of Provisional assessment, transferred to the call book should be immediately undertaken and follow-up action taken, in order to ensure that the prevalent instructions have been complied with and proper revenue is collected.   4.&nb....