Circular No. 46/46/94-CX dated 4/7/94

Subject: Steps to check evasion of Central Excise duty on goods transported by Railways

I am directed to state that difficulties have been experienced by field formations in co-relating GP-I particulars with that of the Railway records as and when the goods are transported by Railways.

2. The matter has been taken up with the Railway Board which has informed that instructions have been issued to Zonal Railways to permit authorised officials of Central Excise and Customs Department to obtain information from Railway records. A copy of Railway Board"s letter No. TC- I/94/215/1 dated 28.3.1994 addressed to the General Managers (C), All Indian Railways in this regard is enclosed for reference.

Sd/-
(I.P.Lal)
Deputy Secretary to the Govt. of India

No. TC-I/94/215/1, dt. 28/3/94

Sub.: Extension of facilities of Central Excise & Customs Authorities.

Central Board of Excise & Customs have requested that they may be given the facility of extracting information "from Railway records, to check evasion of Central Excise Duty.

2. It has been decided that authorised officials of the Central Excise and Customs Department may be permitted to extract information from Railway Receipts, Forwarding Notes and other relevant documents on receipt of a request. No records should be removed from the goods and parcel offices and it may be ensured that Railway working is not interfered with.

3. Instructions may be issued to all concerned and the receipt of ft is letter acknowledged.

Sd/-
(R. Aravamudhan)
Jt. Director, Traffic Comml. (Rates)
Railway Board

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