Master Circular on Show Cause Notice, Adjudication and Recovery
[CBEC Circular No. 1053 dated 10th March
2017]
Kind attention is invited to Ninety two Circulars and Instructions on Show
Cause
Notices and Adjudication issued by the Board from time to time, placed
at
the Annexures to this Master
Circular. These circulars address references from
trade and field formations and
provide
clarity and
uniformity
on the issues raised.
Board
undertakes
exercise
of consolidating these circulars from time to time so as to ensure clarity and
ease of reference.
This master circular on the subject of show cause notices, adjudication proceedings and
recovery is an effort to
compile relevant legal and statutory provisions, circulars of the past and to rescind circulars
which have lost relevance. Annexure-I to the circular provides list of the eighty
nine circulars which stand
rescinded. Three circulars
listed in Annexure-II have not been
rescinded as they contain comprehensive instructions on the subject they
address.
2.
The master circular is divided into four parts. Part I deals with Show Cause Notice related
issues, Part II deals with issues related to Adjudication
proceedings, Part
III
deals with closure of proceedings and recovery of duty and Part IV deals
with miscellaneous issues.
3.
The
provisions of the Master Circular shall have overriding effect on the CBEC‟s
Excise Manual
of
Supplementary Instructions to
the extent they are
in conflict.
4.
Difficulty, if any, in the implementation of this Circular
may
be brought to the notice of the Board.
Master Circular
Index:
|
S.No. |
Subject |
Para No. |
|
|
Part-I |
|
||
|
1 |
Demand |
1.1 -1.2 |
|
|
2 |
Show Cause notice (SCN) |
2.1 |
|
|
3 |
Structure of SCN |
2.2-2.10 |
|
|
4 |
Authority to adjudicate |
2.11 |
|
|
5 |
Limitation to demand
duty |
3.1 |
|
|
6 |
Extended period |
3.2 to 3.7 |
|
|
7 |
Applicability
of
limitation in
demanding
interest |
3.8 |
|
|
8 |
Demand due to Departmental Audit
or CERA |
4.1 to 4.5 |
|
|
9 |
Pre Show Cause Notice consultation |
5.0 |
|
|
10 |
Authority to issue SCN |
6.0 |
|
|
11 |
Unjust enrichment in SCN |
7.0 |
|
|
12 |
Changing practice of assessment |
8.0 |
|
|
13 |
Waiver of SCN |
9.1 to 9.2 |
|
|
14 |
Call Book Cases |
9.3 |
|
|
Part-II |
|
||
|
15 |
Adjudication |
10 |
|
|
16 |
Monetary limits and
other issues |
11.1 to 12 |
|
|
17 |
Jurisdiction of Executive Commissionerate |
12.1 |
|
|
18 |
Adjudication
by officers
of Audit Commissionerate |
12.2 |
|
|
19 |
Cases
investigated by DGCEI |
12.3 to
12.5 |
|
|
20 |
Service of Show Cause Notice and
Relied
Upon Documents |
13.0 |
|
|
21 |
Stages of adjudication |
14.1 to 14.10 |
|
|
22 |
Corrigendum to an adjudication
order |
15.0 |
|
|
23 |
Transfer of
adjudicating authority |
16.0 |
|
|
24 |
Signing
of the order |
16.1 |
|
|
25 |
Adjudication
of
SOFs/LAR raised by CERA |
17.1 to 17.4 |
|
|
Part III |
|
||
|
26 |
Confirmed
demands |
18 |
|
|
27 |
Recovery |
19 to 22.4 |
|
|
Part-IV |
|||
|
28 |
Service of decisions, orders, summons,
etc. |
23 |
|
|
29 |
De novo adjudication |
24 |
|
|
30 |
No SCN on
voluntary payment |
25 |
|
|
31 |
Refund of
pre-deposit |
26 |
|
Part I: Show Cause Notice
1.1 Demand: Under the provisions of the Central Excise Act, 1944, demand can be issued
when any duty of Central Excise has not been levied or paid or has been short-levied or short- paid or where any duty has been erroneously refunded, for any reason. The demand of duty
may also arise on account of duty collected
without the authority of levy or in excess of the
levy but not
deposited with the department
in terms of Section 11D of the Central Excise Act,
1944.
1.2 Demand of duty from the assessee is made by way of issue of a Show Cause Notice (SCN in short) indicating therein charges of violations of provision of law requiring the
assessee to explain as to why the duty not levied/not paid or short levied/ short paid should not be recovered from the noticee with interest and penalty, if applicable. Similarly, a show cause notice can also be issued for recovery of refund erroneously paid by the Government to
the taxpayer.
2.1 Show Cause notice (SCN): Show Cause Notice (SCN) is the starting point of any legal
proceedings against the party. It lays down
the entire framework for the proceedings that are intended to be undertaken and therefore it should be drafted with utmost care. Issuance of
SCN
is a statutory requirement and it is the basic document for settlement of any dispute
relating to tax liability or any punitive action to be undertaken
for
contravention of provisions
of Central Excise Act and
the rules made
thereunder. A SCN
offers
the noticee an opportunity to submit his oral or written submission before the Adjudicating Authoritiy on
the charges
alleged in the SCN. The
issuance
of show cause notice
is a mandatory requirement according to the principles of natural justice which
are commonly known as audi alteram partem which means that no
one
should be condemned unheard.
2.2 Structure of SCN: A SCN should
ideally comprise of the following parts, though it may vary from case to case:
a) Introduction of the case
b). Legal
frame work
c). Factual statement and appreciation
of evidences d). Discussion, facts and legal frame work,
e). Discussion
on Limitation
f). Calculation of duty and other amounts
due g). Statement of charges
h). Authority
to adjudicate.
2.3 Introduction of the case: This part of the SCN must
contain the details of the person to
whom the notice is to be issued. It must contain the name, registration number/IEC and address of the person and the manner
in which the said person, has been identified in the later text of the notice. In
case of issuance of SCN to many noticees, details of all such noticees
should be stated separately irrespective of the fact that, the persons are closely related to each other. A very brief background as to how the present proceeding started should be discussed
in the SCN. For example, a SCN may be based on audit of accounts by the internal audit or detailed scrutiny of return by the Range office or intelligence by anti-evasion etc. In this part,
the gist of audit objections/observations/ intelligence and
a brief modus operandi of duty
evasion adopted
by the alleged
offender may be discussed. Further, the details of verification/investigation conducted/ carried out and the summary of the verification may
also be discussed in this part.
2.4 Legal framework: The authority
issuing the SCN
should clearly lay
down the legal
provisions in respect of which the person shall be put
to notice. While specifying the provisions, care should be taken to be very accurate in listing all the provisions and the law in
respect of which the contraventions are to be alleged in the SCN.
2.5 Factual statement and appreciation of evidence: In this part of SCN, the facts relating
to act of omission and
commission pertinent to the initiation of the proceedings against the noticee need to be stated in a most objective and precise manner. All evidences in form of
documents, statements and
material evidence
resumed during the course of enquiry/
investigation should be organised serially in a manner
so as to establish the charges against the noticee. While discussing the facts and evidences, care should be taken to be precise and
succinct in expression so that unnecessary details are
avoided.
2.6 Discussion, facts and legal frame work: In
this
part the facts and evidence need to be
discussed against the legal framework set out in the show cause notice so
as
to arrive at the charges of omission and commission against each of the noticees separately. On the basis of discussion, the charges need to be clearly and succinctly spelt out against each noticee.
2.7 Discussion on Limitation: As per the provisions of Central Excise Act, 1944, the duty which has not been levied or paid or has been short levied or short paid or erroneously
refunded can be demanded only within normal period i.e. within two years from
the relevant date. However, in specific case, where any
duty of excise has been not paid or short
paid or erroneously refunded, by reason of fraud or collusion or any wilful mis-statement or
suppression of facts or
contravention of
any
of the provisions of the Act or rules made
thereunder with intent to evade payment of duty, then the duty can be demanded within a
period of five years from the relevant date. The SCN should clearly spell out the ingredients for invoking the extended period of five years with
evidence on record. A more detailed discussion on the subject is contained
in paragraph 3.1
to 3.6.
2.8 Quantification of duty demanded: It is desirable that the demand is quantified in the SCN, however if due to
some genuine grounds it is not possible to quantify the short levy at
the time of issue of SCN, the SCN would not be considered as
invalid. It would still be desirable that the principles and manner of computing the amounts due from the noticee are
clearly laid down in this part of the SCN. In the case of Gwalior Rayon Mfg. (Wvg.) Co. Vs. UOI, 1982 (010) ELT 0844 (MP), the Madhya Pradesh High Court at Jabalpur affirms the
same position that merely because necessary particulars have not been stated in the show cause notice, it
could not be a valid ground for quashing the notice, because it is open to the petitioner to seek
further particulars, if any, that may be necessary for it to show cause if the same is
deficient.
2.9 Interest: Interest is chargeable on the delayed payment of duty under the provisions of Section 11AA of CEA, 1944 or Rule 8 of the Central Excise Rules, 2002 or mutatis
mutandis for CENVAT Credit taken or/and utilized wrongly or for recovery of refund or on amount collected
in excess of the duty payable on any
excisable goods
from
the buyer of the goods under Section 11DD. There may not be need for any explicit mention of the interest liability in the show cause notice since the legal provisions in this regard are
explicit
and contained in Section 11A(14). However, to make the SCN a self-contained notice of charges, it may still
be desirable to
mention the liability of interest
in the SCN.
2.10 Statement of charges:
In this part, the SCN list of all charges against the noticees need
to be summarized and the notice should be charged as to why action as provided in law, should
not be taken against them.
2.11 Authority to adjudicate: A SCN must
state
the authority to whom the reply to the show
cause notice is required to be
answered. In
case of seizure of goods, the issue of show cause notice is mandatory before any order for confiscation of goods is passed. Where there is a
change in the adjudicating authority, a corrigendum to
the SCN may be issued
and served on the noticees
to ensure that
the noticees have a fair opportunity
to present their case to
the appropriate adjudicating authority. Corrigendum to SCN is issued
due to change in
jurisdiction, monetary limit, re assignment, etc. The authority
who issued the SCN has to issue the corrigendum
and then transfer the
file to the new adjudicating authority.
3.1 Limitation to demand duty: A show cause notice demanding duty not paid
or short paid or erroneous refund can be issued by the Central Excise Officer normally within two year
from
the relevant date
of non-payment or short payment of duty, whereafter
the
demand
becomes time-barred. Where duty has not been paid or short
paid by any person chargeable
with the duty by reason of fraud or
collusion or any wilful mis-statement or suppression of
facts or contravention of any of the provisions of the Central Excise Act, 1944 or of the Rules
made
thereunder with
intent to evade payment
of duty, a longer period of limitation
applies and
show cause notice demanding duty
can be issued within five years from
the
relevant date.
3.2 Ingredients for extended period: Extended period can be invoked only when there are ingredients necessary to justify
the demand for the extended period
in a
case leading to
short payment or non-payment of tax. The onus of establishing that these ingredients are present in a given case is on revenue and these ingredients
need
to be clearly brought out in
the Show
Cause Notice alongwith evidence thereof. The active element of intent to evade duty by action or
inaction needs to be present for invoking extended
period.
3.3 The Apex Court’s in the case of M/s Cosmic Dye chemical Vs Collector of Cen. Excise,
Bombay [1995 (75) E.L.T. 721 (S.C.), has laid the law on the subject very clearly. The same
is reproduced
below for ease of reference.
Now so far as fraud and collusion are concerned, it is evident that the requisite intent, i.e., intent to evade duty is built into these
very words. So far as
mis-statement or suppression of facts
are concerned,
they are clearly qualified by the word “wilful” preceding the words
“mis-statement or suppression of facts” which means with intent to evade duty. The next set of words “contravention of any
of the
provisions of this Act or Rules” are again qualified by the immediately following words “with intent to evade payment of duty”. It is, therefore, not correct to
say that there can be
a suppression or mis-statement of fact,
which is not wilful and
yet
constitutes a permissible
ground for the purpose of the proviso to Section 11A.
Mis-
statement or suppression of fact must be wilful.
3.4 Extended period in disputed areas of interpretation: There are cases where either no duty
was being levied or there was a short levy on any excisable goods on the belief that they were not excisable or were chargeable to lower rate of duty, as the case may be. Both trade and
field formations
of revenue may
have operated
under such understanding. Thus, the
general practice of assessment can be said to be non-payment of duty or payment at lower rate,
as the case may be. In such situations, Board may issue circular clarifying that the
general practice of assessment was erroneous
and instructing
field formations to correct
the practice of assessment. Consequent upon such circular, issue of demand notice for extended period of time would be incorrect as it cannot be
said
that the assessee was intentionally not paying the duty.
3.5 On the other hand, there can be Board circulars which only reiterate the correct practice of
assessment which is being followed by the compliant segment of the assessees.
In such situations, decision to invoke extended period would depend on examination of facts of a
case and where the ingredient to invoke extended period is present, show cause notice for extended period
can
be issued. In such situations it would be unfair to the compliant segment of the assessees to not invoke the extended period of time, if active ingredients are present to
invoke extended
period.
3.6 Power to invoke extended period is conditional: Power to issue notice for extended
period is restricted
by presence of active ingredients
which indicate an
intent to evade duty as
explained above. Indiscriminate use of such restricted
powers leads to fruitless adjudications, appeals
and
reviews, inflates
the figures of outstanding demands and above all causes
unnecessary harassment of the assessees. Therefore, before invoking extended period, it must be ensured
that the necessary and sufficient conditions
to invoke extended period
exists.
3.7 Second SCN invoking extended period: Issuance of
a second SCN
invoking extended period after
the
first SCN invoking extended period of time has been issued is legally not
tenable. However, the second SCN, if issued would also need to
establish the ingredients
required to invoke extended period independently. For example, in cases where clearances are not reported by
the assessee in the periodic return, second SCN invoking extended period is quite logical whereas in cases of wilful mis-statement regarding the clearances made under appropriate invoice and recorded in the periodic returns, second SCN invoking extended
period would be difficult to sustain as the department comes in possession of all the facts
after the time of first SCN. Therefore, as
a matter of abundant precaution, it is desirable that
after the first SCN invoking extended period, subsequent SCNs should be
issued within the normal
period of limitation.
3.8 Applicability of limitation in demanding interest: In cases where duty and interest is demanded, it is quite clear that limitation prescribed in Section 11A
applies. However, it may be noted
that
in cases where
the duty has been paid belatedly and
interest has
not been paid,
interest needs
to be demanded
and
recovered following the
due process of demand and adjudication. In such cases, the period of limitation as prescribed in Section 11A applies for
demand
of
interest. Section 11A(15) may be referred
in this regard.
4.1 Demand due to Departmental or CERA (CAG Audit): Show Cause Notice
may be required to be issued due to audit objection arising out of
either
internal audit or CERA conducted by the office of CAG. The decision to issue Show Cause Notice due to internal
audit rests with the Audit Commissioner. As
far as CERA audit is concerned, a detailed circular has been issued vide Circular No. 1023/11/2016-CX
dated 8.4.16. Important
directions in the circular in this regard are as follows:
4.2 Where the department has agreed with the audit objection on merits
constitute a large
proportion of the audit objections. In such situations, Show Cause Notices should be
issued immediately and where
practicable view of the assessee should be obtained before issue of
Show Cause Notice. Such cases should
not be transferred to
the Call-Book and should
be adjudicated forthwith
and revenue realized in cases
of confirmed demand at the earliest.
4.3 Where the department has not agreed with the audit objection on merits no show cause notice should be issued in cases and should be replied giving detailed reasoning and case- laws on the subject. For further details of the procedure to reply to CERA, the said
circular
may be referred.
4.4 Where a contested audit objection has become DAP and on examination it is found by
the Commissioner (PAC) or Joint
Secretary (Customs) in CBEC that the objection should have been admitted, they may give necessary directions
to the field formations to issue show cause notice and adjudicate the
case on merits.
4.5 It may be noted that the procedure of transferring the show cause notice arising out of CAG objection to call-book has been discontinued vide the said
circular. It may be noted
that Para 4.2 to para 4.4 above only give the gist of the instructions regarding issue of Show Cause Notice and for further details, the said circular dated 8.4.2016 may be referred. The procedure for adjudication of Show Cause Notices issued due to CERA objections are contained in the circular dated 8.4.2016(ibid) and have been reproduced from para 18.1 to
18.4 of this circular for ease of reference.
5.0 Consultation with the noticee before issue of Show Cause Notice:
Board has made
pre
show cause notice consultation by the Principal Commissioner/ Commissioner prior to
issue of show cause notice in cases involving demands of duty above Rs. 50 lakhs (except for
preventive/ offence related
SCN's) mandatory
vide instruction
issued from F No. 1080/09/DLA/MISC/15 dated 21st December 2015. Such consultation shall be done by
the adjudicating authority with the assessee concerned. This is
an important step towards trade
facilitation and promoting voluntary compliance and to reduce the necessity of issuing
show cause notice.
6.0 Authority to issue SCN: A SCN should ideally be issued by the
authority
empowered to
adjudicate the case as this ensures
accountability
as well as rigour of examination as demands of higher amounts are adjudicated by the officers of higher rank. Details of authority
empowered to adjudicate the cases
as per demand
of
duty are discussed
in paragraph no. 11.
Though, issue of SCN by an officer of the rank empowered
to adjudicate the case is the accepted
norm, a SCN issued by a Central
Excise officer of
rank
other than the one
prescribed in the circular would not ipso facto be an invalid SCN.
7.0 Issue of unjust enrichment to be raised in SCN itself: In case of consequential
refund
of excess duty paid, the applicant should be granted a refund of such claims as is found to be in conformity with the order of the appellate authority. The question of unjust enrichment
may be examined independently, if not covered by the appellate order. Where
a refund
application is prima-facie found to be liable for rejection after such examination, a notice
should be served on the
applicant stating the ground on which the refund application is liable
to be rejected. In cases where refund is admissible on merits but is liable to be paid to the Consumer Welfare Fund on grounds of unjust
enrichment, the assessee will be adversely affected by the decision
and
therefore, a notice should be served on the applicant before any such
decision is
taken.
8.
Changing a long standing practice of assessment: A
long standing practice of
assessment which is widely prevalent across
the country should not
be suddenly changed by issuing show cause notice demanding duty. Such issues should be referred to the Board in a
comprehensive manner with inputs obtained
from
the other zones regarding the proposed change in the practice of assessment. Demand of duty if any should be limited to normal
period in such
cases as
the
practice of assessment
in
such cases
is known to both trade as well
as the department.
9.1 Waiver of SCN: The issue of waiver of SCN has been dealt with
in circular issued vide F.No. 137/46/2015-Service tax dated 18.08.2015. The crux of the clarification given is that on receipt of written request of the assessee the requirement of written SCN may be waived and the charges alongwith duty
payable may be explained orally. This
clarification was given
in the context of closure of cases on payment of duty, interest and penalty. However, where the issue is likely to be litigated at a later date by
the assessee, it would be appropriate that
a written SCN be issued. This would hold true in particular
for
offences of serious nature or where the duty involved in high. Conclusion of proceedings may be approved by an officer
equal in rank to the officer who is competent to adjudicate such cases. The cases can be closed by the competent
authority in DGCEI/Executive Commissionerate/Audit Commissionerate, as the case may be. If multiple issues involving different monetary values arise from
the same proceedings, then the sum total involved in all the issues
arising from the same proceedings should
be
considered for conclusion of proceedings.
9.2 The conclusion of proceedings should invariably be intimated to the assessee in writing. There is no
need to issue an adjudication
order. Further, there is no need to undertake review
of such conclusion
of
proceedings.
9.3 Call-Book Cases: A call book of cases is maintained of such cases which cannot be
adjudicated immediately due to certain specified reasons and adjudication is to be kept in
abeyance. The following categories
of cases can be transferred to call book:-
i. Cases in which the Department has gone in appeal to the appropriate authority.
ii. Cases where injunction has been issued
by Supreme Court/ High Court/ CEGAT, etc.
iii. Cases where the Board has specifically ordered the same to be kept pending and to be
entered
into the call
book.
iv. Cases
admitted by
the
Settlement Commission may be transferred
to the Call-book, as
it is already covered under Category (ii) above. Where there are multiple noticees, the case can be transferred only in respect
of those noticees who have made application in the Settlement
Commission, and whose case has been
admitted by Settlement
Commission, Cases shall be taken out of the Call-Book after Settlement Order has been
issued
or where the case has
been
reverted back
for
adjudication.
9.4 Intimation of Call Book cases to noticee: A formal communication should be issued to
the noticee, where the case has
been transferred
to the call book.
Part II: Adjudication of Show Cause Notice
10. Adjudication: Officers of Central Excise have been vested with powers under Section
33A of Central
Excise Act, 1944 to
adjudicate the Show cause notice issued to the noticees
and
answerable to the officers. They, in their capacity as adjudicating officers act as quasi-
judicial officers. Further as per Section 2(a)
“Adjudicating authority” means any authority
competent to pass any order or decision under this Act, but does not include the Central
Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), Commissioner of Central
Excise (Appeals) or Appellate Tribunal.
11.1 Monetary limits: Board has revised monetary limits for adjudication on 29.09.2016.
The revised monetary limits
and other instructions in
relation
to adjudication
are
as follows:
|
Sl. No. |
Central
Excise Officer |
Monetary
Limits of duty/ tax/ credit demand for Central Excise and Service Tax |
|
1. |
Superintendent |
Not
exceeding
Rupees Ten lakhs |
|
2. |
Deputy/
Assistant Commissioner |
Above Ten
Lakhs
but not exceeding Rupees Fifty Lakhs |
|
3. |
Additional/
Joint Commissioner |
Above Fifty Lakhs
but not exceeding Rupees Two Crore |
|
4. |
Commissioner |
Without limit i.e. cases exceeding rupees two crores |
The above monetary limits are hereby prescribed for
all categories of cases, except the following:
(a)
cases of refund
(including rebate) under Section 11B of the Central Excise Act, 1944, as
made
applicable to Service Tax
cases
also under Section
83 of the Finance Act, 1994, shall be adjudicated
by the Deputy Commissioner/Assistant Commissioner without any
monetary
limit.
(b) cases related to issues mentioned at Sl.No. (a) and (d) under the first proviso to Section 35B(1)
of the Central Excise Act, 1944
shall be adjudicated in
the following manner:
|
S.No. |
Central
Excise Officer |
Monetary
Limits for Central Excise |
|
1 |
Additional/Joint
Commissioner |
Exceeding Rs. 50 lakh |
|
2 |
Deputy/Assistant
Commissioner |
Above Rs 10 lakh but not exceeding Rs. 50 lakh |
|
3 |
Superintendent |
Not
exceeding
Rs 10 lakh |
11.2 Other important points:
Cases involving taxability, classification, valuation and
extended period of limitation shall be
kept
out of the purview of adjudication by Superintendents. Such cases, upto rupees 10
Lakhs, shall also be adjudicated by the Deputy
Commissioner/ Assistant Commissioner in addition to the
cases exceeding rupees 10 Lakhs but not exceeding
rupees
50
lakh.
i. Refund matters (including rebate), shall be adjudicated by the Deputy Commissioner/
Assistant Commissioner without
any monetary limit
ii. In case different show cause notices have been
issued on the same issue answerable to
different adjudicating authorities, Show Cause Notices involving the same
issue shall be adjudicated by the adjudicating authority competent to decide the case involving the highest amount of duty.
11.3 Where differential duty/demand of duty is paid without interest, in such cases, Show
Cause Notices demanding interest and levy of penalty should be issued. In the Show Cause
Notice,
the reference of duty already
paid
should also be mentioned.
11.4 As regards adjudication
of
the notices
issued for recovery of interest alone,
it is clarified that these cases should be decided by the proper
officer based on the monetary limit fixed for the
duty amount involved and not on the basis of the amount of interest. Therefore, the amount of duty on which interest has not been
paid, should be the monetary
criterion for
deciding
the authority to decide such cases.
11.5 In case different
show cause notices have been issued on the same issue to same noticee(s) answerable to different adjudicating
authorities, Show Cause Notices involving the
same issue shall be adjudicated by the adjudicating authority competent to decide the case
involving the highest amount of duty.12.1 Jurisdiction of Executive Commissionerate: Officers of Central Excise within the
jurisdiction of a Commissionerate normally issue a SCN for demands of duty pertaining to assessees or units falling within the jurisdiction of the Commissionerate and such
cases are adjudicated
by the Officers
of the Executive Commissionerate. Officers of Executive Commissionerate also adjudicate SCNs issued by
the Audit Commissionerates under normal circumstances.
12.2 Adjudication by officers of Audit Commissionerate: Central Excise Officers of
all ranks in the Audit
Commissionerate shall
also
have powers to
adjudicate Show Cause Notice
in Zones where the pendency position warrants adjudication by Audit
Commissionerates Officers. Power has been accorded to
the Chief Commissioners to distribute the cases
for adjudication within the Zone, including
to the officers of various ranks of the Audit
Commissionerate. In case of Service Tax Zones, the cases would have to be transferred across the Zones. The
Zonal Member in-charge shall take stock of pending cases at the Commissioner level, and in exercise of powers conferred to the Board, earmark these cases to Commissioner (Audit) and Commissioners of Central Excise across Zones if there is a need to do so. The function of review, appeal etc even for cases adjudicated by the officers of the
Audit Commissionerate shall continue with the Executive Commissionerate as adjudication by officers of Audit Commissionerate shall continue be an exception
rather than as a rule.
12.3 Cases investigated by DGCEI: DGCEI after investigation issues show cause notice which may be answerable to either ADG (Adjudication) or to Executive Commissioner
as the case may be. Board has issued detailed circulars regarding adjudication of cases booked by DGCEI
vide Circular no 994/01/2015-CX dated
10.02.2015
and Circular No. 1000/7/2015-CX dated the 3rd March, 2015. The salient points of the instruction given are as
follows.
12.4 To
assign cases
for adjudication amongst
the Additional Director General
(Adjudication) and
the
field Commissioners, following general
guidelines may be followed:-
(i)
Cases including
cases pertaining to the jurisdiction of multiple Commissionerates, where the duty involved is more than Rs. 5 crore shall be adjudicated by the ADG
(Adjudication). However in case of large pendency of cases or there being a vacancy
in the
rank of ADG (Adjudication), Director General, CEI may
assign cases involving duty of more than
Rs.
5 crore to the field
Commissioners following
clauses
(iv) and (v) of the guidelines.
(ii)
Director General, CEI
may issue general orders assigning the show cause notices
involving duty of more than Rs. 5 crore issued by the specified Zonal Units and/or the DGCEI Headquarters
to a
particular ADG (Adjudication).
(iii)
Where ADG (Adjudication) is the adjudicating authority
in one of the cases involving identical issue or
common evidences, the Director General, CEI may assign all such cases to
that ADG (Adjudication).
(iv)
Cases
to be adjudicated by the
executive
Commissioner, when pertaining
to jurisdiction of one executive Commissioner of Central Excise, shall be adjudicated by the
said
executive Commissioner of the Central Excise.
(v)
Cases
to be adjudicated by the executive Commissioners,
when
pertaining
to jurisdiction of multiple Commissionerates, shall be adjudicated
by the Commissioner in
whose jurisdiction, the noticee from whom the highest demand of duty has been made, falls. In these
cases, an order shall be
issued by the Director General, CEI
exercising the powers
of the Board, assigning appropriate jurisdiction
to the executive Commissioner for the purposes of adjudication of the identified case.
(vi)
Show Cause Notices issued prior to 1st March, 2015 shall continue to be adjudicated
by the Commissioner before whom the adjudication proceedings are continuing unless the
Director General, CEI
issues orders appointing a new
adjudicating authority in terms of the
guidelines above or where Board appoints a new
adjudicating authority on the basis of
proposal of DGCEI.
(vii)
Where DGCEI proposes appointment of an adjudicating authority
not in conformity with
the above guidelines, DGCEI shall
forward such
proposal to the
Board.
(viii)
Cases
to be adjudicated
by the officers below
the rank of Commissioner may be adjudicated only by the field officers in
the
executive Commissionerates and the above
guidelines
shall apply mutatis
mutandis.”
12.5 Above guidelines shall also apply mutatis mutandis
to the Service Tax cases booked
by DGCEI. Notification
No. 2/15-Service Tax, dated 10-2-2015 has been issued to provide
necessary jurisdiction to the DG, CEI over the Principal Commissioners
and Commissioners
of Service Tax in
this regard.
13.0 Service of Show Cause Notice and Relied upon Documents: A show cause notice and the documents relied upon in the Show Cause Notice needs
to be served on the assessee for
initiation of the adjudication proceedings. The documents/records which are not relied upon
in the Show Cause Notice
are required to be returned
under proper receipt to the persons from
whom they are seized. Show Cause Notice itself may incorporate a clause that unrelied upon
records may be collected by the
concerned persons within 30 days of receipt of the Show
Cause Notice. The designation and address of the officer responsible for
returning the relied
upon records should also be mentioned
in the Show Cause Notice. This would ensure that the
adjudication
proceedings
are not delayed due to non-return of the non-relied upon
documents.
14.1 Settlement of Cases: As per Board
instruction every
show cause notice should be
forwarded, along with a letter stating that party
can approach settlement of case through Settlement
Commission.
Where the noticee approaches the Settlement Commission, the matter needs to be transferred to
call book till the matter is decided by Settlement Commission. In case matter is not finally accepted for settlement by the settlement commission, the show
cause notice should be adjudicated in normal manner, in case the
Settlement Commission, settles the matter, the show cause notice should
be taken out of call
book and shown as disposed
off.
14.2 Filing of Written submissions: Show Cause Notice generally provides
a time limit of
thirty days for
submission of written reply, however the time limit may
be extended
by the adjudicating authority on written request of the assessee. Where the assessee fails to submit a written reply, the adjudicating authority may issue a letter requesting the noticee to submit
reply to the SCN.
14.3 Personal hearing: After having given a fair opportunity to the noticee for replying to the show cause notice, the adjudicating
authority may proceed to fix a date and time for
personal hearing in the case and request the assessee to appear before him for a personal hearing by himself or through an authorised representative. At
least three opportunities of personal hearing should
be given with sufficient interval of time so that the noticee may avail opportunity of being heard. Separate communications should be made to the noticee
for
each opportunity of personal
hearing. In fact separate letter for each hearing/extension should be issued at sufficient interval. The Adjudicating
authority
may, if sufficient cause is shown, at
any
stage of proceeding adjourn the hearing for reasons to be recorded in writing. However, no such
adjournment shall be granted
more than three times
to a
noticee.
14.4 Record of personal hearing: The adjudicating
authority must maintain
a record of
personal hearing and written submission made during the personal hearing. Evidence of personal hearing
and written
submission on record is
very important while adjudicating the
case.
14.5 Adjudication order: The adjudication order must be a speaking order. A
speaking order is an order that speaks for itself. A good adjudication order is expected to stand the test of legality, fairness and reason at higher
appellate forums. Such order should contain all the
details of the issue, clear findings and
a reasoned order.
14.6 Analysis of issues: The Adjudicating authority is expected to examine all evidences,
issues and material on record, analyse those in the context of alleged charges in the show
cause notice. He is also expected to examine each of the points raised in the reply to the SCN
and
accept or reject them with cogent reasoning. After due analysis of facts
and
law, adjudicating authority
is expected to record his observations and findings in the adjudication order.
14.7 Body of the order: The adjudication order should generally contain brief facts of the case, written and oral submissions by
the party, observation of the adjudicating authority on the evidences on record
and
facts of omission
and commission during personal hearing
and finally the operating order.
At any cost, the findings and discussions should not go beyond
the scope and grounds of the show cause notice.
14.8 Quantification of demand: The duty demanded and
confirmed should be clearly quantified and the order portion must contain the provisions of law under which duty is confirmed and penalty is imposed. The duty demanded in an adjudication order cannot exceed the amount proposed
in the Show Cause notice.
14.9 Corroborative evidence and Cross-examination: Where a Statement is relied upon in the adjudication proceedings, it would be
required to be established though the process
of cross-examination, if the noticee makes a request for cross-examination of the person
whose statement is relied upon in the SCN. During investigation, a statement can be fortified by
collection of corroborative evidence so that
the corroborative evidence support the case of the
department, in
cases where cross-examination is not feasible or the statement is
retracted
during adjudication proceedings. It may be noted
retracted statement may also be relied upon
under given circumstances. Frivolous request for cross-examination should not be entertained
such as request to cross examine officers of CERA.
14.10 Issue and Communication of order:
In all cases where personal hearing has been
concluded, it is necessary to communicate the decision as expeditiously as possible as but not later than one month in
any
case, barring in exceptional circumstances to be recorded in the file. The order is required to be communicated to the assessee in terms of provisions of Section 37C of the CEA, 1944.
15. Corrigendum to an adjudication order: A corrigendum to an adjudication order can
only be issued by the adjudicating authority
himself and not by any subordinate authority,
after careful examination of details obviating the need to issue any corrigendum to correct minor clerical mistakes which do not alter the adjudication order
per
se. Therefore, adjudicating order
should normally be issued. It may be noted that after
issuing an adjudication order, the adjudicating
authority becomes functus officio, which means that
his mandate comes to an
end
as he has
accomplished the task of adjudicating the case. As
a concept, functus officio is bound with the doctrine of res
judicata, which prevents the re- opening of a matter before the same court or authority. It may
also
be noted that under the Central Excise Act, adjudicating authority
does not have powers to review his own order
and carry out corrections to the adjudication
order.
16. Transfer of adjudicating authority: Adjudicating officers are expected to issue order-
in-original before being relieved in cases where personal hearing has been completed. The successor in office
can
not issue any order on the basis of personal hearing conducted by the predecessor.
The successor
in office should
offer a fresh
hearing
to the noticee before
deciding
the case and issuing adjudication
order/formal order.
16.1 Signing of the order:
The adjudicating order should be signed by the adjudicating authority
only and it should not
be
further delegated
to any other officer and the adjudicating
order
furnished to the noticee(s) has to be an
originally
signed copy
and not an attested copy.
17.1 Adjudication of SoFs/LARs raised by CERA which are not converted into DAP : SoFs/LARs are replied by the Commissionerate and therefore these cases
may
be adjudicated after ensuring
that
the reply given by the Commissionerate is available on
record.
17.2 Adjudication of admitted DAPs/APs:
DAPs are replied by the Ministry (CBEC)
and therefore adjudication of DAPs should be undertaken after ensuring that the reply given by the Ministry (CBEC)
is available on
record.
17.3 Adjudicating authority is a quasi-judicial authority
and
is legally bound to adjudicate the
case independently and
judiciously taking into consideration the audit objection by CERA/CRA, reply of the department as referred above, reply of the party, relevant legal
provisions, case laws on
the subject and relevant
circulars of the Board, if any. In this regard the following extract from the judgment in the matter of Simplex Infrastructure Ltd vs
Commissioner of Service Tax of the Hon’ble Kolkata High
Court dated
07.04.2016 at para 74
may be followed
in letter and
spirit while discharging
one’s role as an Adjudicating authority
“It is well settled
that a quasi-judicial authority
must
act judiciously
and not at the dictates of some
other authority.
It is quite evident that the Commissioner issued the impugned show- cause notice at the instance of CERA without any independent
application of mind, and thereby, abdicated
his powers and duty, which
is not permissible in law”.
Accordingly, it is directed
that
the audit objection by CERA should be independently
examined
and
where necessary, Show cause Notice should be issued. It is expected that the SCN is a
consequence
of independent examination carried out on receipt of CERA/CRA objection. Such
independent findings should be incorporated in the show
cause notice as well
as in the adjudication
order.
17.4 Where an issue was under audit objection and has been subsequently either judicially settled, by say judgment
of Hon’ble Supreme Court or where a circular of the Board has been
issued on the subject, further
correspondence with the Board on the audit objections, even if they
have become DAPs, is not necessary and
such
cases may be adjudicated
on merits taking into consideration the
latest judgments and circulars.
Part III: Confirmed demands/Recovery
18. Confirmed demands: Section 11
of the Central Excise Act, 1944
provides powers which
may be exercised for recovery of duty and any other sums of any kind payable to the Central Government. It may be noted that duty and other sums are considered payable to the Government in the
following situations:
(i) Where there is no appeal
filed against the confirmed order in adjudication or appeal and
statutory period of
appeal is over;
(ii) Where the CESTAT or High Court has confirmed the demand and no
stay
is in operation
as explained
in para
23.2.
(iii) Where there is an admitted liability reflected in the periodic return as explained in para 24.
19. Powers of recovery: Recovery of confirmed demand can be made by exercising any of
the powers under Section 11 of the CEA, 1944 such as adjustment from refunds payable, attachment and sale of excisable goods of such person or through certificate action treating the recoverable amounts as arrears of land revenue. After
exhausting the option of taking
action
as above, if dues remain unrecovered, action is to be taken under the provisions of Section 142 of the Customs Act, 1962 which have been made applicable to like matters in Central Excise. Further, where the entire
business is disposed off with assets
and
liabilites,
duty or any other sums are recoverable from the successor in business also. It may be noted that under sub-Section (2) of Section 11
of the Central Excise Act, 1944, now Central Excise
Officers are empowered to issue an order to any other person from whom money is due to such person from whom recovery of arrears is required to be made. Such notice for recovery to the other person is generally
referred as
Garnishee Notice.
20. Recovery from the assets under liquidation: Section 53 of the Insolvency
and Bankruptcy Code, 2016 provides for order of priority for distribution of proceeds from the sale of the liquidation assets. Pari-materia changes have been made in Section 11E of the
Central Excise Act, 1944. In effect, the Central Excise dues shall have first charge, after the
dues, if any, under the provisions of Companies Act, Recovery of Debt due to Bank and
Financial Institution Act, 1993 and Securitisation and Reconstruction of Financial Assets
and Enforcement of Security Interest Act, 2002 and
the
Insolvency and Bankruptcy Code, 2016, have been
recovered.
20.1 Recovery
during pendency before BIFR/IFCL/OL/DRT/Insolvency
and Bankruptcy Code, 2016: When the cases are pending before BIFR/IFCL/OL/ appropriate authority under Insolvency and Bankruptcy Code, 2016 then in such cases recovery measures should
not be resorted. In such cases public counsel should be advised to file affidavits for
first charge under Section 11E of Central Excise Act, 1944 informing the quantum of confirmed
demand to
BIFR/IFCL/OL/DRT/Insolvency
and Bankruptcy Code Authorities.
20.2 Recovery during pendency of litigation: Board has
issued
two circulars on the subject
vide
Circular no 984/08/2014- CX dated 16.9.2014 and Circular no 1035/23/2016-CX dated
4.7.2016.
(i) Sub-Section (iii) of Section 35F of the Central Excise Act, 1944 and Section 129E of the Customs Act, 1962 stipulate payment of 10% of the duty or penalty payable in pursuance of
the decision or order being appealed
against i.e. the order of Commissioner (Appeals). In the
event of appeal against the order of Commissioner (Appeals) before the Tribunal, 10% is to
be paid on
the amount of duty demanded or penalty imposed
by the Commissioner (Appeals).
This need not be the same as the amount of duty
demanded
or penalty imposed in
the
Order- in-Original in the said
case.
(ii)
In a case, where penalty alone is in dispute and penalties have been imposed under
different provisions of the Act, the pre-deposit would be calculated
based on the aggregate of all penalties imposed
in the order against which appeal is
proposed to be filed.
(iii)
In case of any short-payment or non-payment of the amount stipulated under Section 35F of the Central Excise Act, 1944 or Section 129E of the Customs Act, 1962, the appeal
filed is liable for rejection.
(iv) Section 35F of the Central Excise Act, 1944 has been
amended with effect from 6.8.14 to
provide for
mandatory payment of 7.5% or 10%
of the of the duty demanded where duty
demanded is in dispute or where duty demanded and penalty levied
are
in dispute for admission of appeal before Commissioner (Appeals) or CESTAT. Once the amount is paid,
no coercive action shall be taken for recovery of the balance amount during the pendency of the appeal
proceedings before these authorities.
20.3 In cases where stay application is pending before Commissioner (Appeals) or CESTAT for periods prior to 6-8-2014, no recovery
shall be made during the pendency of the stay
application.
20.4 Recovery of demand confirmed by CESTAT or High Court: Where a demand has been
confirmed by the CESTAT or High Court, recovery proceedings may be initiated after sixty
days of issue of order provided
no stay has been granted by the High Court or Supreme
Court as the case may be.
21.
Recovery of admitted liability in periodic returns: Rule 8(4) of the Central Excise
Rules, 2002 provide that provisions of Section 11 of the Central Excise Act, 1944 would apply
for
recovery of sums declared payable in periodic returns but not paid. Section 11 provides wide ranging power for recovery of dues as explained in paragraph 21 above.
Section 11A(16) on
the other hand provides that provisions of Section 11A shall not apply for
duty short paid or not paid which is self-assessed and
declared
in the periodic returns. The conjoined reading of these two provisions provide that where the liability
of duty is admitted
but not paid by the assessee, adjudication proceedings envisaged under Section 11A are not required to be undertaken. Such
self-admitted liability would be covered under the expression duty and any other sums of
any kind payable to the Central Government used in Section 11A
notice for recovery of admitted liability may be served on the assessee under Section 11 and
when
such dues are not
paid
within a reasonable time, recovery proceedings may
be
initiated.
22.0 Recovery in instalments: Board has issued Circular No. 996/3/2015-CX dated the 28th
Feb., 2015 to provide the facility of payment
of
confirmed demand
in installments.
22.1 It has been decided by the Board to allow recovery of arrears of taxes, interest and
penalty in installments. The power to allow such payment in monthly installments shall be discretionary and shall be exercised by the Commissioners for granting sanction to pay arrears in installments
upto a maximum of 24 monthly installments and by the Chief Commissioners for granting sanction to pay arrears in monthly installments greater than 24 and
upto a maximum of
36 monthly installments.
22.2 The facility to pay arrears in installments shall generally be granted to companies
which show a reasonable cause for payment of arrears in installments such as the company being under temporary financial distress. Approval to pay in installments and the number of installments should be fixed such that an appropriate balance between recovery of arrears and survival of business is maintained taking into consideration the overall financial situation of the company, its assets, liabilities, income and
expenses. Frequent defaulters may not be
allowed payment of arrears in instalments. The decision shall be taken on a case to case basis taking into
consideration the facts of the case, interest of the revenue, track record of the
company, its financial situation, etc.
22.3 The application for allowing payment of
arrears shall be made to the jurisdictional Commissioner giving full justification for the same. The approval of the application should be in writing with due acknowledgment taken on record. The permission should
clearly identify the number of installments and the month from
which the payments of installments should begin and should also clearly stipulate that in
case of default in payment of
installments, the permission shall be withdrawn and
action shall be taken
for
recovery of
arrears.
22.4 For this purpose, Commissioner shall also exercise the power to cancel the permission to pay arrears in installments. Cancellation should be resorted to in cases of default in the payment of installments or when the company is becoming financial unviable and there is likelihood of winding up of business. After cancelling the permission to pay in installments,
action
should be taken forthwith for recovery of arrears.
Part IV: Miscellaneous
23: Service of decisions, orders, summons, etc: The statutory
provisions for Service of
decisions, orders, summons, etc. have been provided under Section 37C of the CEA, 1944.
The Section provides that the service of interalia of any order or notice, which would include
a SCN or an adjudication order needs to be carried out
in prescribed
manner for the service to be considered complete. The Section provides for various methods of service such
as by
tendering or sending it by registered post with acknowledgment due or
as
a fallback, by affixing a copy thereof to some conspicuous part of the factory
or warehouse or other place of
business or usual place of residence of the person
or as a further
fallback, by affixing on the
notice board of the officer. For further details, the
Section may
be referred.
24.
De novo or Adjudication remanded by appellate authority: In
cases of de novo
adjudication in pursuance of the order of Appellate Authority, such cases should be decided by the adjudicating
authority
of the same rank who had passed
the order which was
in appeal before the Appellate authority, notwithstanding the enhancement
of the power of adjudication
of the officers. On receipt of the order
for
de novo adjudication from the Appellate authority,
such
case should be shown as pending in the list of cases pending adjudication of such adjudicating authority till it is decided by him. Close monitoring of such pending de-novo cases
should be done to ensure that these cases are adjudicated well within the time limit, if
any, laid down
by the Appellate
authority.
25.
No SCN on voluntary payment: In any case of short payment or non-payment of tax/
duty in a case not involving extended period of time, a person who has paid the duty payable
along with interest, if any, by
ascertaining
the
duty himself, or as ascertained by the Central
Excise Officer shall not be served any
notice in respect of the duty so paid or for
any penalty. The provisions of Section 11A(1)(b) read
with Section 11A(2) may
be
referred to in this
regard.
26.
Refund of pre-deposits:-(i)
Where the
appeal
is decided in
favour of the party/assessee, he shall be entitled to refund of
the amount deposited along with the interest at
the prescribed
rate
from the date of making the deposit to the date of refund in
terms of Section 35FF of the
Central
Excise Act, 1944
(ii)
Pre-deposit for filing appeal is not payment of duty. Hence, refund of pre-deposit need
not be subjected
to the process of refund of duty under Section 11B of the Central
Excise Act, 1944.
Therefore, in all cases where the appellate authority
has decided the matter in
favour of
the appellant, refund with interest should be paid to the appellant within 15 days of the
receipt of the letter of the appellant seeking refund, irrespective of whether order of the appellate authority
is proposed
to be challenged by the Department or not.
(iii) If the Department contemplates appeal
against the order of the Commissioner (A) or the order of CESTAT, which is in favour of the appellant, refund along with interest would still
be payable as per the time limits prescribed in the law or in the order, unless such order is stayed by a competent Appellate Authority. It is important to note that in such
cases of consequential refund, besides
filing of appeal against the order, it is also necessary that
a protective demand of the refunded amount be issued under Section 11A by not lower than Assistant/Deputy Commissioner of Central
Excise as per new monetary
limits
for
adjudication
of cases by the Central Excise officers and
transferred
to the call-book.
(iv)
In the
event of a remand, refund of
the pre-deposit
shall be payable along with interest.
Annexure-I
List of Circulars/Instructions
which stand rescinded
|
S.No. |
Circulars/Instructions |
|
1 |
32/80-CX.6
dated 26.7.80 |
|
2 |
5/83-CX.6
dated10.3.1983 |
|
3 |
207/47/85-CX.6, dated 12.8.1986 |
|
4 |
17/87, dated 18.3.1987 |
|
5 |
267/104/87, dated
15.12.1987 |
|
6 |
27/88-CX.6, dated 7.4.1988 |
|
7 |
42/88-CX.6, dated 24.5.1988 |
|
8 |
48/88-CX.6, dated 10.6.1988 |
|
9 |
50/88-CX.6, dated 17.6.1988, |
|
10 |
67/17/88-CX.2,dated 18.8.1988 |
|
11 |
76/88-CX.6, dated
2.11.1988 |
|
12 |
79/88-CX.6, dated 15.11.1988 |
|
13 |
66/88,dated 20.12.1988 |
|
14 |
2/89, dated 9.1.1989 |
|
15 |
29/89,dated 2.5.1989 |
|
16 |
50/89, dated 29.8.1989 |
|
17 |
53/90-CX.3, dated 6.9.90 |
|
18 |
1/90-AU dated19.3.90 |
|
19 |
18/90-CX.8, dated 28.3.1990 |
|
20 |
53/90, dated 26.9.1990 |
|
21 |
21/90, dated 6.12.1990 |
|
22 |
289/10/91-CX.9 dated 18.03.1991 |
|
23 |
3/92-CX.6 |
|
24 |
167/39/92-CX.4, dated 13.10.1992 |
|
25 |
5/92, dated 13.10.1992 |
|
26 |
20/92-CX.6, dated 21.12.1992 |
|
27 |
13/93-CX.6
dated15.10.93 |
|
28 |
9/93-CX.6, dated 8.7.1993 |
|
29 |
19/93-CX.6, dated 29.12.1993 |
|
30 |
20/20/94-CX, dated 10.2.1994 |
|
31 |
67/67/94-CX, dated 19.10.1994 |
|
32 |
32/32/94-CX dated 11.04.1994 |
|
33 |
162/73/95-CX.3, dated 14.12.95 |
|
34 |
163/74/95-CX, dated 14.12.1995 |
|
35 |
171/5/96-CX, dated 2.2.1996) |
|
36 |
228/62/96-CX, dated 8.7.1996 |
|
37 |
268/102/96-CX, dated 14.11.1996 |
|
38 |
208/42/96-CX dated 02.05.1996 |
|
39 |
354/118/96-TRU, dated 6.1.1997 |
|
40 |
290/6/97-CX. dated 20.1.1997 |
|
41 |
295/11/97-CX., dated 10.2.1997 |
|
42 |
298/14/97-CX, dated 25.2.1997 |
|
43 |
299/15/97, dated
27.2.1997 |
|
44 |
312/28 /97-CX., dated 22.4.1997 |
|
45 |
317/33/97-CX, dated 18.6.1997 |
|
46 |
328/44/97-CX, dated 13.8.1997 |
|
47 |
350/66/97-CX. dated 4.11.1997 |
|
48 |
362/78/97-CX, dated 9.12.1997 |
|
49 |
385/18/98-CX dated 30/3/98 |
|
50 |
373/06/98-CX, dated 20.1.98 |
|
51 |
444/10/99-CX, dated 12.3.1999 |
|
52 |
502/68/99-CX, dated 16.12.1999 |
|
53 |
518/14/2000-CX, dated 3.3.2000 |
|
54 |
523/19/2000-CX. Dated 6.4.2000 |
|
55 |
534/30/2000-CX, dated 30.5.2000 |
|
56 |
540/36/2000-CX., dated 8.8.2000 |
|
57 |
552/48/2000-CX, dated 4.10.2000 |
|
58 |
555/51/2000-CX, dated 19.10.2000 |
|
59 |
588/25/2001-CX,dated 19.9.2001 |
|
60 |
592/29/2001-CX, dated 19.10.2001 |
|
61 |
606/43/2001-CX, dated 4.12.2001 |
|
62 |
674/65/2002-CX dated1.11.2002 |
|
62 |
275/37/2K-CX.8A dated2.1.2002 |
|
64 |
655/46/2002-CX dated26.6.2002 |
|
65 |
712/28/2003-CX., dated 5-5-2003 |
|
66 |
718/34/2003-CX, dated 23.5.2003 |
|
67 |
723/39/2003-CX, dated 10.6.2003 |
|
68 |
744/60/2003-CX, dated 11.9.2003 |
|
69 |
752/68/2003-CX, dated 1.10.2003 |
|
70 |
762/78/2003-CX. dated 11.11.2003 |
|
71 |
765/81/2003-CX, dated 10.12.2003 |
|
72 |
766/82/2003-CX dated15.12.2003 |
|
73 |
732/48/2003-CX dated 5.8.03 |
|
74 |
794/27/2004-CX, dated 23.6.2004 |
|
75 |
806/3/2005-CX, dated 12.1.2005 |
|
76 |
207/09/2006-CX.6, dated 8.9.2006 |
|
77 |
208/27/2003-CX.6, dated 18.12.2006 |
|
78 |
865/3/2008-CX. dated 19.2.2008 |
|
79 |
922/12/2010-CX., dated 18.5.2010 |
|
80 |
957/18/2011-CX.3, dated 25.10.011 |
|
81 |
962/05/2012-CX dated 28/03/2012 |
|
82 |
967/1/2013-CX, dated 1.1.2013 |
|
83 |
201/01/2014-CX.6, dated 26-6-2014 |
|
84 |
994/01/2015-CX, dated 10.2.2015 |
|
85 |
996/3/2015-CX, dated 28.2.2015 |
|
86 |
1000/7/2015-CX, dated 3.3.2015 |
|
87 |
390/CESTAT/69/2014-JC, dated
22.12.2015 |
|
88 |
1035/23/2016-CX, dated 4.7.2016 |
|
89 |
1049/37/2016-CX, dated 29.9.2016 |
Annexure-II
List of Circulars/Instructions which have not been rescinded
|
S.No. |
Circulars/Instructions |
|
1 |
984/08/2014-CX, dated 16.9.2014 |
|
2 |
137/46/2015-S.T., dated 18.8.2015 |
|
3 |
1023/11/2016-CX, dated 8.04.2016 |