Circular no. 5/83 provides for immediate issue of SCN on CERA objections. But no protective demands should be issued pursuant to audit objections which are contrary to section 37B orders

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..... d 10.3.83 regarding issue of demand relating to Audit Objections - Regarding - I am directed to draw your attention to Board's Circular No. 5/83-CX.6 ( F.No. 210/29/81-CX.6) dated 10.3.83, wherein it has been directed, inter alia, that immediately on receipt of objection from the Accountant-General's Audit Party, demand-cum-show-notice should be issued without any loss of time even if the Central .....

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..... 3. The matter has been examined by the Board in consultation with the Office of Accountant-General. It has been decided that the Assessing Officer should not raise protective demands pursuant to the Audit Objections country to the Orders issued by the Board under section 37B of the Central Excise Act, 1944. Circular No. 5/83-CX.6 dated 10.3.83 stands modified to the above extent only. Sd/- (S. .....

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