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Circular No.606/43/2001-CX
4.12.2001.

F.No. 4/3/2000-CX.I
Government of India
Ministry of Finance
Department of Revenue

Subject: Amendment of Section 11A of the Central Excise Act, 1944-effect of time barred demand reg.

            I am directed to invite reference to the Board’s Circular No. 555/51/2000-CX (F.No. 4/3/2001 –CX.I) dated 19.10.2000 on the above-mentioned subject modifying our earlier circular No. 540/36/2000-CX dated 8.8.2000. The circular dated 8.8.2000 is here by rescinded.

            The matter was also referred to Additional Solicitor General of Indian in April, 2001 in a related context who has opined that after the amendment to Section 11A by the Finance Act, 2000, demands could be raised for a period of one year prior to the date of show cause notice (Ref. Answer to query No.1). A copy of ASG`s opinion has already been sent to you vide Circular No. 4/1/2001-CX.I dated 19.9.2000.

            In view of the above Circular No. 540/36/2000-CX dated 8.8.2000 stands rescinded.

            This may be brought to the notice of field formations.

            Receipt of the Circular may please be acknowledged.

            Hindi version will follow.