Central Excise - Cases relating to cigarette companies - Modalities to be followed in revising Show Cause Notices/demanding lesser amounts of duty than what is demanded in Show Cause Notices - Instructions regarding

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.... lesser amounts of duty than what is demanded in Show Cause Notices - Instructions regarding Circular No. 38/90-CX.3 Dated 19-7-1990 [From F. No. 81/65/87-CX.3(Pt.)] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Cases relating to cigarette companies - Modalities to be followed in revising Show Cause No....

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....ies, which had sold the cigarettes at prices higher than the declared price in contravention of the provisions of Notification No. 201/85-C.E., dated 2-9-1985, as amended, by applying the next slab rates of duties corresponding to the actual sale prices. These instructions which were contained in Board's F.No. 81/65/87-CX.3(Pt.), dated 2-11-1989 had superseded the instructions contained in Board's....

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....ring the representation, if any, made and determine the amount of duty of excise due from such person. Therefore, what has to be determined is the amount of duty due from the person upon whom the notice has been served. This has not to be in excess of the amount specified in the notice. This indicates that, if the amount of duty of excise due from such person is less than the amount specified in t....