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

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....epartment 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 references regarding procedure to be followed in cases prosecution ....

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....ecord. 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 over the factory and intending to launch prosecution. (iii) In....