Central Excise - Issue of show cause notice under Section 11A - Invoking of extended period thereof - Instructions Regarding

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....No. 167/39/92-CX.4] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Issue of show cause notice under Section 11A - Invoking of extended period thereof - Instructions Regarding. Of late, it has come to the notice of the Board that show cause notices under Section 11A of the Central Excises and Salt Act, 1944 are being issued invoking the ext....

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....dy been issued in this regard. However, with a view to put the things beyond doubt, the guidelines/instructions contained in Board's demi-official letter F. No. 95/7/91-CX.3, dated 10-9-1991 (copy enclosed for ready reference) are reiterated for strict compliance. Any failure notices in this regard would be viewed seriously. The field formations may also be informed suitably. F. No. 167/39/92-C....

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....s could be exercised by officers subordinate to the Collector also. However, it is observed that even Collectors are using these powers quite often in a routine fashion, without applying their mind. 2. It has also come to the notice of the Board even in cases where either no duty was being levied or there was a short levy on any excisable goods in the belief that they were not excisable or were....