Home
||
Export Import Policy & DGFT matters
|| Customs
matters || Central Excise matters ||
Shipping and Logistics Information
ieport.com - India's
Premier portal on EXIM matters
Circular
No. 268/102/96-CX
dated 14/11/96
F.No. 385/782/96-JC
Government of India
Ministry of Finance
Department of Revenue,
Judicial Cell, New Delhi
Subject : Show Cause Notices
issued must reveal grounds for extended period
It has been observed by the Board that CEGAT, in some cases, had held that
show Cause Notice are time barred in as much as ingredients of suppression
of fact, willful mis-statement, etc. have either not been stated in the
SCN or have not been substantiated as laid down by the Supreme court in
the case of Commissioner of Central Excise vs. H.M.M. Ltd. -1995 (76) ELT
497. As per the existing instructions SCNs for extended period are required
to be issued by the Commissioner. It is absolutely necessary that the SCNs
should clearly state the grounds for extended period of demand.
2. It is
also desired by the Board that wherever there is delay in issuing SCN for
demands, instead of covering up the delay by issuing SCN for extended period
without proper grounds, the responsibility for the delay in issuing the
SCN and thus causing revenue loss, should be fixed on the concerned officers,
necessary action taken/ initiated and a detailed report sent to the Chief
Commissioner / Board.
3. The
above instructions should be followed strictly.
Sd/-
(M.K. Gupta)
Director (JC)