Gujarat Relief – No relief says Board
Board has clarified that for the interregnum period from 27.01.2001 to 30.05.2001, there was no provision for exempting intermediate goods arising in the course of manufacture of exempted final products cleared for Gujarat relief work and hence due central excise duty was required to be paid by the manufacturers. Board had, in 2002, advised that Show Cause Notices may continue to be issued but adjudication may be deferred till Board clarifies the matter.
Now Board wants the cases to be recalled from the call books and adjudicated. The Gujarat earthquake brought misery to the state, but Revenue department has ensured that the misery continues for the rest of the country who supplied relief material.