Central Excise - Adjudication of cases under unamended Section 11A - Clarification regarding - Central Excise - 1/89

Central Excise - Adjudication of cases under unamended Section 11A - Clarification regarding Circular No. 1/89 Dated 4-1-1989 [From F. No. 6/57/88-CX.1] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Adjudication of cases under unamended Section 11A - Clarification regarding. I am directed to say that doubts have been expressed regarding the correctness of the instructions contained in Board's letter F.No. 15/19/86- CX.1, dated 5-6-1986 by some Collectors. 2. The matter has been examined in the Board. The said instructions dated 5-6-1986 were issued with reference to the unamended Section 11A of the Central Excises Salt Act, 1944, as it existed prior to its amendment vide Central Excises Salt (Amendment) Act, 1985. These instructions are not relevant after the aforesaid amendment of Section 11A.