Powered by InfodriveIndia.com

Modification of Circular No. 5/83-CX.6 dated 10.03.83- Issue of show cause notice on receipt of Audit objections from CERA, Central Excise INSTRUCTION DATE 03/02/2010, 03-02-2010


Date: 03-02-2010
Notification No: Central Excise INSTRUCTION DATE 03/02/2010
Issuing Authority: Central Excise  
Type: Instruction
File No: 206/02/2010-CX.6
Subject: Modification of Circular No. 5/83-CX.6 dated 10.03.83- Issue of show cause notice on receipt of Audit objections from CERA

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)

New Delhi, Dated the
3rd February, 2010

To,
All Director Generals,
All Chief Commissioners of Central Excise (including LTU)
All Commissioners of Central Excise (including LTU)

Sir/Madam,

Subject: Modification of Circular No. 5/83-CX.6 dated 10.03.83- Issue of show cause notice on receipt of Audit objections from CERA.

Attention is invited to Board’s Circular No. 5/83-CX.6 dated 10.03.83, as amended, wherein instructions have been issued to issue show cause notice immediately on receipt of an Audit objection from CERA, even if the objection is not admitted. The field formations have also been directed to issue protective demand notices and transfer the same to Call Book, till the settlement of the objection.

  1. It has been noticed that during audit by C&AG officers, Local Audit Paras (LAR) are initially raised, some of them are converted to Statement of Facts (SOF). A few SOF are made into Draft Audit Para (DAP). Generally, a LAR is converted into SOF within a period of 6 months. In some cases, it has been noticed that objections raised in LAR is not accepted by the department but the reply given by the department is also not accepted by AG’s office. Further, if the said LAR is not converted to SOF/ DAP, the said objection remain unsettled and these show cause notices are transferred to Call Book. For these cases, jurisdictional Commissioners are required to hold meeting with local DAGs to settle the objection. However, in many cases, these issues are not settled for a long period.

  2. The issue has been examined. It is clarified that in cases where a LAR has not been admitted by the department, and the same is not converted into SOF/ DAP by CERA, then the SCNs issued on account of said LAR may be adjudicated after a period of one year from the date of sending the reply to the LAR. However, before adjudication, it must be ensured that the LAR has not been converted into SOF/ DAP.

  3. Instruction issued by Circular No. 5/83-CX.6 dated 10.03.83 is modified accordingly.

  4. Receipt of this circular may kindly be acknowledged.

Yours faithfully,
(V.P. Singh)
Under Secretary(CX-6)
F. No. 206/02/2010-CX.6

Copy to: The Commissioner(PAC) for information.

       


Enquiry Form

Fields marked with an asterisk * are required.

 




What is New?

Date: 17-04-2015
RBI/2014-15/561 A.P. (DIR Series) Circular No. 95
Foreign Direct Investment (FDI) – Reporting under FDI Scheme on the e-Biz platform

Date: 17-04-2015
Customs Notification No. 27/ 2015
Seeks to further amend Notification No. 12/2012-Customs dated 17th March 2012

Date: 17-04-2015
Central Excise Notification No 22/2015
Seeks to further amend Notification No. 12/2012-Central Excise dated 17th March 2012

Date: 17-04-2015
Customs Notification No. 14/2015-Customs (ADD)
Seeks to extend the validity of notification No 120/2010- Customs (ADD) dated 01.12.2010 for a further period of one year

Date: 16-04-2015
Customs Notification No 39/2015 (NT)
Seeks to amend Notification No. 44/91-Customs dated 30.5.1991

Date: 16-04-2015
Customs Notification No 40/2015 (NT)
Seeks to amend Notification No. 110/2014-Cus(NT) dated 17.11.2014

Date: 16-04-2015
Customs Notification No 38/2015 (NT)
Rate of exchange of conversion of each of the foreign currency with effect from 17th April, 2015

Date: 16-04-2015
DGFT Public Notice No. 06/2015-2020
Restoration of the facility of acceptance of Demand Draft towards application fee/ penalty/ any other fee

Date: 16-04-2015
Customs Notification No. 13/2015-Customs (ADD)
Seeks to levy anti-dumping duty on import of Acetone, originating in or exported from Chinese Taipei and Saudi Arabia

Date: 15-04-2015
Customs Notification No 37/2015 (NT)
Amends Notification No. 36/2001-Customs (N.T.), dated the 3rd August, 2001