News Flash
  • CGST Rules, 2017 as amended upto 18/10/2017 have been uploaded.click here
  • Circular clarifying movement of goods on approval basis has been issued
  • Circular on Authorized officer for enrolment of Goods and Services Tax Practitioner has been issued
  • 3 CGST Notifications related to export package issued
  • Circular clarifying movement of goods on approval basis has been issued.click here
  • Circular on Authorized officer for enrollment of Goods and Services Tax Practitioner has been issued.click here
  • Notification 26/2017-Central Excise (NT) dated 17-10-2017 and circular 208/6/2017-Service Tax dated 17.10.2017 have been issued regarding redistribution of cases pending with Commissioner (Appeals) on 30-6-2017.click here
  • Results for THE DEPARTMENTAL EXAM FOR PROMOTION OF MINISTERIAL OFFICERS TO THE POST OF EXECUTIVE ASSISTANT (STA) / INSPECTORS OF CENTRAL EXCISE / INSPECTORS OF CUSTOMS (EOs & POs) held in the month of August 2017, have been declared and sent to the respective CC Zones & Commissionerates.
  • List of ports and ICDs wherein e-seal readers are to be provided by the vendors-.click here
  • New Notifications issued under CGST Act, 2017, IGST Act, 2017 and UTGST Act, 2017.click here
  • The Customs heritage Half Marathon to be held at Mumbai on 29.10.2017.The last date for registration is 22.10.2017.click here
  • Upkeep & Safety of equipment-UPS provided by CBEC.click here
  • No extension of last date for filing GSTR-1 for July, 2017.click here
  • Defence against Writ Petitions/PILs relating to GST-regclick here
  • Press realease on 22nd GST Council Meeting dated 06.10.2017.click here
  • GST rates approved by GST council on 06/10/2017.click here
  • Press note export packages.click here
  • Press note on decisions taken by GST council in 22nd meeting on 06/10/2017.click here
  • All CCs/DGs are requested to check online the "PPT on best practices on Swachhta"by the formations under CBEC.click here
  • Circular on Bond/Letter of Undertaking for exports issued.click here
  • Notification on extension of facility of LUT to all exporters issued.click here
  • Details of Vendors providing E-seals to exportersclick here
  • Eighth amendment to CGST Rules, 2017click here
  • Extension of time limit for intimation of details in FORM GST CMP-03click here
  • Incase of any LAN-WAN issues please call 18002662232/18001214560 or mail Saksham.Seva@icegate.gov.in
View all

Circular No. 444/9/99-CX
dated 12/3/1999

F.No. 210/01/99-CX.6

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs, New Delhi

Subject : Central Excise - Modification of Circular No. 5/83-CX.6 dated 10.3.83 regarding issue of demand relating to Audit Objections - Regarding -

    I am directed to draw your attention to Board"s Circular No. 5/83-CX.6 ( F.No. 210/29/81-CX.6) dated 10.3.83, wherein it has been directed, inter alia, that immediately on receipt of objection from the Accountant-General"s Audit Party, demand-cum-show-notice should be issued without any loss of time even if the Central Excise Officers do not agree with the Audit"s point of view and such demand-cum-show-cause-notice may be withdrawn where Department"s stand is ultimately accepted by the Accountant General"s Office and the objective is settled. Since the settlement of Audit Objection takes a long time, the protective demands go on piling up.

2. There may be cases where on the issue relating to a particular Audit Objection, the Board has issued Orders contrary to that objection under Section 37B to bring about uniformity in the classification of excisable goods or with regard to levy of duty by which all Central Excise Officers except Commissioner of Central Excise (Appeals) are bound. Issue of protective demands in contradiction to 37B Order/Circular would upset the basic purpose of bringing uniformity.

3. The matter has been examined by the Board in consultation with the Office of Accountant-General. It has been decided that the Assessing Officer should not raise protective demands pursuant to the Audit Objections country to the Orders issued by the Board under section 37B of the Central Excise Act, 1944. Circular No. 5/83-CX.6 dated 10.3.83 stands modified to the above extent only.

Sd/-
(S. K. Sinha)
Under Secretary (CX.6)