Raising of protective demands consequent to CERA objection – modification of circular 5/83-CX6 dated 10.3.83 – reg.

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..... s circular No. 5/83-CX6 dated 10.3.83 issued from F. No. 210/28/81-CX6 and circular No. 444/10/99-CX dated 12.3.99 issued from F. No. 210/1/99-CX6 wherein it has been, inter alia, directed that immediately on receipt of objection from CERA, demand-cum-show cause notice should be issued without any loss of time even if the Central Excise officers do not agree with Audit's point of view. Later the i .....

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..... structions/circulars too have legal backing as these are part of the technical functions which are performed under the statute by Board. Therefore, the raising of protective demands contrary to Board's circulars/instructions shows inherent inconsistency. The Apex Court has also held in the case of Ranadey Micronutrients vs Collector of Central Excise that "……… Consistency and discipline are of far .....

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