What is the impact of prosecution under this Circular No. 1009/16/2015-CX - Dated: 23-10-2015 - Central Excise for Transitional Provisions?

Circular No. 1009/16/2015-CX - Dated: 23-10-2015 - Central Excise - Guidelines for launching of Prosecution under the Central Excise Act, 1944 and Finance Act, 1994 regarding Service tax

 What is the impact of prosecution under this Circular No. 1009/16/2015-CX - Dated: 23-10-2015 - Central Excise for Transitional Provisions?

 Transitional Provisions

 All cases where sanction for prosecution is accorded after the issue of this circular shall be dealt in accordance with the provisions of this circular irrespective of the date of the offence. Cases where prosecution has been sanctioned but no complaint has been filed before the magistrate shall also be reviewed by the prosecution sanctioning authority in light of the provisions of this circular.

Dated: 18-12-2015