Regarding application of provisions of Section 5A(1A) of the Central Excise Act, 1944

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..... Excise Customs) New Delhi, dated the 14 th January, 2011 To, All Director Generals, All Chief Commissioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU). Sir/ Madam, Subject: Application of provisions of Section 5A(1A) of the Central Excise Act, 1944-reg. Attention is invited to Board's circular No. 937/27/2010-CX dated 2 .....

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..... epresenting it as "duty of excise" will have to be deposited with the Central Government in terms of Section 11D of the Central Excise Act, 1944 . Moreover, the CENVAT Credit of such amount utilized by downstream units also needs to be recovered in terms of the Rule 14 of the CENVAT Credit Rules, 2004 . 4. Trade Industry as well as field formations may be suitably informed. .....

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