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TMI BlogCentral Excise - Issue of show cause notice under Section 11A - Invoking of extended period thereof - Instructions RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... tral 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 extended period of five years, although there may not be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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-CX.4, dated 13-10-1992 Board have noticed that show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 chargeable to lower rate of duty, as the case may be, show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndiscriminate use of such restricted powers even at high levels leads to fruitless adjudications with the gamut of appeals and reviews, inflates the figures of outstanding, confirmed and unconfirmed demands and above all, avoidable harassment of the assessees. 3. I have taken a serious note of such casualness in issuance of show cause notices and desire that the Collectors should be more circumsp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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