Kind attention is invited to Board's Circular F. No. 167/2/94 - CX.4 dated 11.1.1994 (copy enclosed as Annex.I) introducing a new numbering system in respect of Orders issued under Section 37-B and other Circulars/instructions/clarifications. This system is being followed in respect of the numbering of orders, issued under Section 37-B of Central Excise & Salt Act, 1944, with effect from 20.12.1993 when Section 37-B Order no. 23/23/93 dt. 20.12.93 was issued. However, for ease of reference, re-numbering of the orders already issued during the years 1992 and 1993 is enclosed as Annex. II. Please note that the re-numbering of these orders has been done for ease of reference and information of the field formations.

2.     As stated in the Circular dated 17.1.1994 mentioned above, it has been decided to centralise the numbering of all the circulars / instructions / clarifications issued by the Excise Wing of the Central Board of Excise & Customs with effect 1.1.1994. However, some circulars have been issued by the Excise Wing without following the centralised numbering system, these Circulars have been re-numbered for ease of reference as indicated in the enclosed list (Annex. III)

Subject :     Central Excise - Numbering system in respect of Orders issued under section 37-B and other Orders / Clarifications Procedure regarding ....

        Board has examined the numbering system in respect of Orders issued under section 37-B of the Central Excise Act and has observed that the numbering system is presently as below :

        1/92, 2/92, 3/92... etc. and again in 1993, 1/93, 2/93, 3/93 ....etc. It has been observed that one does not know what is the last number in 1992, whether 10 circulars were issued or 11 or 12. In order to do that, Board has viewed that every order will be assigned a number which will consist of :-

(a)    the running serial number i.e. 1, 2, 3, ...11, 12, 13 etc.

(b)    the serial number of the Order issued during the year;

(c)    the year of issuing the Orders (last two digits only); and

(d)    an abbreviated symbol "CX" identifying the Central Excise Wing

3.     Thus, Orders issued during 1994 will be numbered as 1/1/94-CX, 2/2/94-CX and so on and the 10th Order to be  issued in 1994 will be numbered as 10/10/94-CX. The first order to be issued in 1995 will be numbered as 11/1/95-CX. If this is done, both the Board's Office and field officers would know how many Circulars have been issued.

4.     The procedure for numbering will be followed for Circulars / Instruction / Orders issued by Central Excise Wing from the year 1994 onwards. Board has also desired that CX.3 Section will maintain a Centralised Register for this purpose from where a running number will be taken. No section including T.R.U. should issue a Circular / Instruction / Order without obtaining a number from CX.3 Section and copies  of such Instruction /Order will be made available to all concerned.