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

New Delhi dated the January 15th, 2007

To

All Chief Commissioners of Customs & Central Excise
All Chief Commissioners of Central Excise
All Commissioners of Central Excise
All Commissioners of Customs & Central Excise

Sir/Madam,

Sub: Measures to provide deterrence for tax evaders in the manufacturing sector-reg.

1. In continuation of the letter of even number dated 30.12.2006 on the above subject, please find enclosed, two separate proforma for forwarding the proposals in terms of notification No. 32/2006-C.E.(NT) dated 30th December, 2006.
   
   
2. The first proforma is for sending the proposals from Commissionerate/zonal unit of the DGCEI to the Chief Commissioner/DGCEI. The second proforma is for sending the proposals by the Chief Commissioner/DGCEI to Member(CX). It may kindly be ensured that all the proposals are sent in these proforma only.

Yours faithfully,
(Rahul Nangare)
Under Secretary (CX-6&8)
F.No. 224/40/2006-CX-6

PROFORMA FOR SENDING PROPOSAL BY COMMISSIONER/ADGCEI TO THE CHIEF COMMISSIONER/DGCEI

1. Name and address of the manufacturer/dealer/exporter
2. Range, Division & Commissionerate
   
3. ECC No.
   
4. Commodity manufactured/traded/exported
   
5. 1 Dates of Search Operation
   2. Date of detection of cases (other than search cases)
   
6. Brief nature of offence committed
   
7. Evidence/Records
   (Please specify major records, evidence including
   statements which have been relied upon and contents thereof).
   
   
8. Approximate amount of duty evasion and period involved.
   
9. Describe the facilities which are proposed to be restricted
   and the proposed period of restrictions along with justification
   
10. Views of the Commissioner/ ADGCEI as to
    whether records and evidence are sufficient to
    form a reasonable belief that the person has
    knowingly committed the specified offences

I have gone through the records and evidence relating to this case and satisfied that these are sufficient to form a reasonable belief that the person against whom the proceedings are initiated has knowingly committed the offence and action under notification No 32/2006 – CE (NT) should be initiated against them.

Commissioner/ADGCEI

Date

Enclosures
Note: 1) Wherever necessary a separate note may be enclosed.

PROFORMA FOR SENDING PROPOSAL BY CHIEF COMMISSIONER / DGCEI TO THE MEMBER (CX)

1. Name and address of the manufacturer/dealer/exporter
2. Range, Division & Commissionerate
   
3. ECC No.
   
4. Commodity manufactured/traded/exported
   
5. 1 Dates of Search Operation
   2. Date of detection of cases (other than search cases)
   
6. Brief nature of offence committed
   
7. Evidence/Records
   (Please specify major records, evidence including
   statements which have been relied upon and contents thereof).
   
8. Approximate amount of duty evasion and period involved.
   
9. Date of receipt of proposal from Commissioner/ADGCEI
   
10. Date of personal hearing
    
11. Main submissions during personal hearing
12. Describe the facilities which are proposed to be restricted
    and proposed period of restrictions along with justification.
    
13. Views of the Chief Commissioner/ DGCEI as to
    whether records and evidence are sufficient to
    form a reasonable belief that the person has
    knowingly committed the specified offences

I have gone through the records and evidence relating to this case and satisfied that these are sufficient to form a reasonable belief that the person against whom the proceedings are initiated has knowingly committed the offence and action under notification No 32/2006-CE(NT) should be initiated against them.

Chief Commissioner/DGCEI

Date
Enclosures :
Note: 1) Wherever necessary a separate note may be enclosed.