Date: |
19-10-2020
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Notification No: |
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Issuing Authority: |
Central Excise
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Type: |
Instruction
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File No: |
F. No. 116 /22/2020-CX-3 |
Subject: |
Procedure for referring Technical/Legal issues under the Central Excise & Service Tax for clarification/comments-reg.
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Central Excise Wing)
North Block, New Delhi, 19thOct., 2020.
To
The Principal Chief Commissioner/Chief Commissioner of CGST & CE (All).
The Principal Directors General/ Director General (All).
The Principal Commissioner/ Commissioner of CGST & CE (All).
Madam/Sir,
Subject: Procedure for referring Technical/Legal issues under the Central Excise & Service Tax for clarification/comments-reg.
It has been observed that routine matters, involving interpretation of
statutory or policy provisions in specific circumstances or even issues of fact,
involving no question of policy, are being referred by the field formations for
clarifications to the Board. Moreover, such references are being addressed
directly to the Board without the approval of the concerned Principal Chief
Commissioner/Chief Commissioner or the Principal Director General/
Director General.
2. In this regard, it is advised that, henceforth, while referring matters to
the Board, the field formations shall duly adhere to the following guidelines:
a. References on the technical issues seeking clarification from the Board
shall be made only after due vetting and under the signature of the
jurisdictional Principal Chief Commissioner/ Chief Commissioner or Principal
Director General / Director General, in the prescribed proforma enclosed
herewith, as Annexure A.
b. Further, specific question(s) of policy challenged in a Writ
Petition(s)/Petition(s) filed by aggrieved taxpayer before the Hon'ble High
Court shall only be referred for comments from the Board and not the
entire Writ Petition(s)/Petition(s) for para wise comments.
3. The above instructions shall apply to all matters concerning the Central
Excise and the Service Tax Wings of the Board.
Encl: As above
Yours faithfully,
F. No. 116 /22/2020-CX-3
(Abhishek Kumar Dwivedi)
Under Secretary to Govt. of India
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