| Date: |
16-12-2015
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| Notification No: |
Central Excise INSTRUCTION
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| Issuing Authority: |
Central Excise
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| Type: |
Instruction
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| File No: |
F.No. 238/15/2015-CX.7 |
| Subject: |
Regarding action taken by the Government on the observations/recommendations contained in their 20th Report (16th Lok Sabha) of the Public Accounts Committee on Non-compliance by the Ministries/Departments" in timely submission of Action Taken Notes on the Non-selected Audit Paragraphs (Civil and other Ministries)
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Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
New Delhi, dated 16th December, 2015
Instruction
To,
1. All the Principal Chief Commissioners/Chief Commissioners
and Principal Directors General/Directors General of Central
Excise & Service Tax
2. All Principal Commissioners/Commissioners of Central Excise
& Service Tax
3. < [email protected]> ; Webmaster, CBEC
Subject: Action Taken By the Government on the Observations/Recommendations
contained in their 20th Report (16th Lok Sabha) of the Public Accounts Committee
on “Non-compliance by the Ministries/Departments in timely submission of Action
Taken Notes on the Non-selected Audit Paragraphs (Civil and other Ministries) -
regarding
Madam/Sir,
I am directed to refer Office of the Controller General of Accounts,
Department of Expenditure’s O.M. No.1/20/2014-MC/288 dated 29th September, 2015 (copy enclosed) on the above cited subject.
- The Committee recommended that action to be initiated against
the officers responsible for serious lapses in furnishing remedial/corrective
ATNs on Audit paras. The Committee, further reiterated its earlier
recommendation, and desired that a system of fixing responsibility for serious
lapses be put in place.
- Ministry has noticed generally the lapse on the part of
departmental officers on issues such as non-detection of lapse during scrutiny
of returns, no scrutiny of returns, non-detection of lapse during internal audit
or non conducting of audit.
- With regard to non-detection of lapse during the internal audit,
Ministry had issued instructions vide letter No.232/3D/CE/2015-CX.7 dated
7th December, 2015. It is once again reiterated that officers involved in the
audit of the units should be clearly directed to follow the instructions
scrupulously given in the Audit Manual 2015. This Audit Manual has already
be circulated by the Directorate General of Audit to all field formations.
- The Range officers involved in scrutiny of returns should follow the
instructions thoroughly issued by the Ministry and DG (System) with regard to
Preliminary Scrutiny of the Returns both in Central Excise as well as in Service
Tax. With regard to detailed scrutiny of returns, Board has already issued
instructions vide
Circular No. 1004/11/2015-CX dated 21.07.2015 for Central
Excise and
Circular No.185/4/2015-Service Tax dated 30th June, 2015 for
Service Tax. These instructions should be followed scrupulously.
- The Jurisdictional Commissioner should examine the audit
objection at the time of submitting the comments/Action Taken Note to the
Ministry carefully in light of lapse on the part of the officers noticed by the
C&AG Audit. In case of serious lapse of not following the instructions given
supra or any other serious lapse noticed by the Commissioner, the
Commissioner should initiate action for fixing responsibility and initiate
action
against the officers under CCS (CCA) conduct rules.
All field formations may please be suitably sensitised in this
regard.
Yours faithfully,
Encl.: as above
(Dr. Sanjay Agarwal)
Commissioner (PAC)
F.No. 238/15/2015-CX.7
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