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This query is : Resolved 

06 October 2011 Dear Expert/s

CAN YOU PLS CLARIFY THIS SENTENCE CONTAINED IN RULE 10 OF Service tax rules, 1994

"any notice issued but not adjudged by any of the Central Excise Officer administering the
Act or rules made thereunder immediately before the date of grant of acceptance by the Chief Commissioner of Central Excise, Large Taxpayer Unit, shall be deemed to have
been issued by Central Excise Officers of the said unit."

07 October 2011 The above words are present in Rule 12BB (3)of the Central Excise Rules.


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