Check-list for adjudication - Regarding
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....ted to a check-list pertaining to classification price-lists and Modvat to be seen on Annexures I, II and III respectively devised by the Collector of Central Excise II Banglore to overcome the problem of delay faced in the process of adjudication. Facts in each case have to be studied often making it necessary to invoke the extended period under proviso to section-11A of Central Excise & Salt Act....
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....8194;Whether assessments have been finalised for the period covered under the notice. If not, the reasons for keeping it pending. (e) Is the show cause notice issued because of Audit observations or becuase an offence case is being regisered. (f) Any Audit/Court case pending/decided. If so, the present position of the same. (g) Any other information useful in this regard. Annexure-II ....
TaxTMI