Central Excise - Guidelines for launching prosecution under the Central Excises and Salt Act, 1944 - Regarding

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....] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Guidelines for launching prosecution under the Central Excises and Salt Act, 1944 - Regarding. I am directed to refer to Board's letter F.No. 218/7/89-CX.6, dated 9-8-1990 regarding above mentioned subject. 2. Board has received the reference....

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....l Excise who shall apply his mind after going through the case record. His opinion shall be independent of the one already expressed by the concerned Adjudicating Collector. He should record his reasons for the finding and forward the case records along with the finding of the Adjudicating Officer and his to the Principal Collector. This has to be done by each of the Collectors having jurisdiction....