References to Board - Regarding - Central Excise - 16/86-CX. 6

References to Board - Regarding Circular No. 16/86-CX. 6 Dated : 16-5-1986 [From F. No. 212/04/86-CX. 6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : References to Board - Regarding. A number of references are being received by the Board for granting approval of the action already taken by the Collectors in exercise the statutory powers vested in them under Central Excise Law. 2. It is hereby clarified that in future whenever Collectors take any action or use thier discretion in exercise of the statutory powers vested in them under Central Excises and Salt Act, 1944 or Central Excise Rules, 1944, they should avoid referring the matter to the Board for producing approval. However, following categories of cases may continue to be referred to the Board for clarification or necessary action : (i) seeking clarification on any existing instructions, guidelines or advice communicated by the Board or the Ministry; (ii) where Collectors have deviated or propose to deviate from the existing instructions or advice of the Board; (iii) where the stand taken by the Collector creates or is likely to create any divergence of practice with respect to other Collectorates; (iv) where for one reason or the other an amendment to the provisions of Central Excise Law or Tariff is required; (v) suggestions for amending/revising or rescinding existing instructions or Notifications of the Board; (vi) where approval of the Board or the Ministry is required under law; (vii) where the Audit raises an objection which is contrary to Board's instructions on the subject.