Notification issued under Section 11C — confirmed demand - Central Excise - F.No.156/01/2004-CX4

Notification issued under Section 11C — confirmed demand. Instruction dt. 22.8.2007 vide F.No.156/01/2004-CX4 issued by Ministry of Finance and Company Affairs While examining a file wherein exemption has been given under Section 11C of Central Excise Act. 1944, an instance was noticed wherein the benefit of the said notification has been denied by the field formation, on ground that prior to issuance of the said exemption notification the demand has been confirmed and upheld by the Appellate Authorities. It has been argued that in cases where the demands has been confirmed they become the arrears of revenue and the benefit of 11C notification cannot be extended in such cases. In order to examine the request to write off such amount, the Honourable Finance Minister desired to know whether there are similar cases pending in hand, where even though exemption under section 11C has been granted but prior to issue of Section 11 C notification, order confirming demand had been issued and such cases are being shown as arrears on the ground that Section 11C notification was issued subsequent to confirmation of demand. It is directed to ascertain the information as follows in respect of your jurisdiction in this regards. 11C Notification No Date Subject of Notification Adjudication Order No /Date Appellate Order No /Date Amount involved in Rs. lakhs. Commissioner (Appeals) CESTAT High Court Supreme Court Commissioner (Appeal) CESTAT High Court Supreme Court Duty: Fine: Penalty: Duty: Fine: Penalty: Since the said information is required to answer the query made by Hon'ble Finance Minister in the said file you are requested to forward the desired report by return fax (Fax No. 23095527/23092814) email [email protected] to the undersigned latest by 25th August 2007.