Government of India
Department of Revenue
Central Board of Excise & Customs
New Delhi
Circular No. 1010/17/2015-CX
New Delhi, the 23rd October, 2015
All Principal Chief/Chief Commissioners of Central Excise & Customs,
All Principal Chief/Chief Commissioners of Central Excise,
All Principal Chief/Chief Commissioners of Service Tax,
All Principal Director/Directors General.
Sir/Madam,
Sub: Revised monetary limits for arrest in Central Excise and Service Tax - reg.
Kind attention is invited to
circular number 1009/16/2015-CX dated 23.10.2015 on
the subject of prosecution under the Central Excise Act, 1944 and the Finance
Act, 1994 (Service Tax cases). Revised monetary limits have been prescribed in
the circular for launching prosecution. Prosecution can now be launched where
evasion of Central Excise duty or Service Tax or misuse of Cenvat Credit in
relation to offences specified under sub-section (1) of Section 9 of the Central
Excise Act, 1944 or sub-section (1) of section 89 of the Finance Act, 1994 is
rupees one crore or more.
- Consequently, it has been decided to revise the limits for arrests in Central
Excise and Service tax. Henceforth, arrest of a person in relation to offences
specified under clause (a) to (d) of sub-section (1) of Section 9 of the Central
Excise Act, 1944 or under clause (i) or (ii) of sub-section (1) of section 89 of
the Finance Act, 1994, may be made in cases where the evasion of Central Excise
duty or Service Tax or the misuse of Cenvat Credit is equal to or more than
rupees one crore. Central Excise
circular no. 974/08/2013-CX and Service Tax
circular no. 171/6 /2013-ST both dated 17-09-2013 stand amended accordingly.
- Difficulty if any, in the implementation of the circular should be brought to
the notice of the Board. Hindi version would follow.
Yours faithfully,
(ROHAN)
Under Secretary to the Govt. of India
F. No. 96/54/2014-CX.1
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