Central Excise - Whether coercive measures to recover duty demanded as a result of adjudication till such time as the appeal filed by the appellant has been disposed of by the Collector (Appeals) be taken - Regarding - Central Excise - 47/47/94-CX.6

Central Excise - Whether coercive measures to recover duty demanded as a result of adjudication till such time as the appeal filed by the appellant has been disposed of by the Collector (Appeals) be taken - Regarding Circular No. 47/47/94-CX.6 Dated 3-8-1994 [From F.No. 208/33/94-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Whether coercive measures to recover duty demanded as a result of adjudication till such time as the appeal filed by the appellant has been disposed of by the Collector (Appeals) be taken - Regarding. I am directed to refer Board's Circular No. 16 /92-CX.6 (F. No. 208/59 /92-CX.6), dated 12-11-1992 wherein instructions were issued to the effect that Central Excise Officers were to allow a period of three months from the date of decision for payment of dues adjudged before resorting to coercive measures to recover such dues. 2. A reference has been received from the office of the Comptroller and Auditor General of India suggesting that in 6th 7th lines of para 2 of Board's Circular No. 16 /92-CX.6 (F. No. 208/59/92-CX.6) dated 12-11-1992 which reads as 'three months from the date of decision' should be read as 'three months from the date of communication of the order'. 3. Above proposal has been accepted by the Board. 4. Field formations and trade interests may be informed accordingly.