- Circular: Excise Act:
Master Circular providing the clarity and uniformity on the issues dealing with Show Cause Notice, Adjudication Proceedings and Recovery of duty
The Central Board of Excise and Customs vide Circular No. 1053/02/2017-CX dated March 10, 2017 has issued the Master Circular to provide the clarity and uniformity on the issues raised by the trade and field formations regarding the Show Cause Notice, Adjudication Proceedings, Recovery of duty and other miscellaneous issues. The Master Circular is issued to compile relevant legal and statutory provisions, circulars of the past and to rescind circulars which have lost relevance.
Further, the provision of the Master Circular shall have the overriding effect on the CBEC’s Excise Manual of Supplementary Instructions to the extent they are in conflict.