Board Wants to Follow a Notification Rescinded in 2005
STRANGE are the ways of CBEC - they are fond of flogging dead notifications. In the above notification, it is defined that the "Aggregate value of clearances" has the same meaning as assigned to it in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 9/2003-Central Excise dated the 1st March 2003.”
Now this Notification No. 9/2003-CE was rescinded by Notification 11/2005 on 1.3.2005 - 11 years ago and the Board seems to be blissfully unaware of this notification's death. They want the electricity Boards to fish out this dead notification and find out what aggregate value means. And even this dead notification does not assign any meaning to “ Aggregate value of clearances”. Perhaps what they wanted to mention was Notification No. 8/2003-CE dated 1.3.2003.
It is not in Central Excise matters alone that the Board is not updated, even in general government actions like change of names of States and Union Territories, the Board seems to be ten years behind schedule.
They write:
Uttarakhand as Uttaranchal - name changed in 2007.
Puducherry as Pondicherry - name changed in 2006.
Odisha as Orissa - name changed in 2011.
The notification defines "Digital signature", but the words ‘Digital signature' are not used anywhere in the notification.
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