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Excise Notification Circulars CBEC Excise Circulars Excise Circulars Issued In The Year-1994 Cir. No.09/09/1994-CX, dt. 31/01/1994

Circular No.9/9/94-CX.6 dated 31/1/94

Subject:- Visits to SSI Units by Central Excise Officers for Production Based Control (PBC) Checks
I am directed to invite your attention to Board"s Circular No. 18/90-CX.6 dated 20.9.1990 regarding Prescribed Checks under the system of Production Based Control (PBC). Under these instructions the Central Excise Officers were required to carry out certain specified checks in the factory of the manufacturer.

2. Instructions were issued in 1986 that no factory in the Small Scale Sector should be visited by Central Excise Inspectors and Superintendents except with I he specific permission of Assistant Collector and for a specific purpose. These instructions were reiterated vide Circular No. 19/92 dated 18th December, 1992.

3. A question has been raised as to whether the permission of Assistant Collector is required for carrying out PBC Checks also on SSI Units. The matter has been examined by the Board. It is clarified that the Inspectors and Superintendents of Central Excise shall visit SSI Unit for PBC Cheeky only after being authorised by the Assistant Collector.

F.No. 202/7/93-CX.6

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