Powers of adjudication of officers of Central Excise - Provisions relating to appeals - Changes consequent to amendment of Central Excises & Salt Act in Finance Act, 1992 - Regarding

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....nt of Central Excises & Salt Act in Finance Act, 1992 - Regarding Circular No. 3/92-CX 6 Dated 14-5-1992 [From F. No. 208/26/92-CX.6] Government of India Central Board of Excise & Customs New Delhi Subject : Powers of adjudication of officers of Central Excise - Provisions relating to appeals - Changes consequent to amendment of Central Excises & Salt Act in Finance Act, 1992 ....

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....p;                                         Without limit 2. Additional Collector/                    &....

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....f Central Excise (Judicial) will issue and decide demands in cases where allegation of fraud, suppression etc. are involved, both six months period laid down in Section 11A, and within the five years period in proviso to Section 11A. Suitable executive instructions may please be issued in this regard to all Additional Collectors/Deputy Collectors, Assistant Collectors and Superintendents in your j....