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Regarding Central Excise � Action for ensuring timely payment of dues
under fortnightly payment system and also immediate action for recoveries in
cases of defaults � Instructions
Circular
No. 571 dated 22nd February 2001
I
am directed to say that the Board has reviewed the working of the system of
fortnightly payment of duty, which was introduced in the Budget for the year
2000-2001. The figures indicate that there have been considerable defaults in
payments by large number of assessees. Indeed, legal provisions have been made
to discourage defaults but it is necessary that executive measures should also
be taken so that such defaults do not take place at all.
2.
Accordingly, it has been decided that it shall be responsibility of the
concerned Sector Officers, Range Officers and the Divisional Officers to ensure
that the assessees discharge their duty liabilities within stipulated time and
in case of any default, the same should be detected immediately. The following
actions should be taken in this regard: -
1.
The RT-12 Returns, received by the Sector Officer, should be immediately
scrutinised at the time of receipt by the said Sector Officer to check the duty
liability of each fortnight of the relevant month and the duty discharged by the
assessee. In case of any default/short payments, immediate endorsement should be
made on all the copies of RT-12 Return to this effect and direction should be
given to the assessees to pay the dues forthwith.
2.
The list of defaults should be prepared and put up to the Range
Superintendent on daily-basis, who will contact the Senior officials of the unit
(assessee) and direct them to pay the dues immediately.
3.
The Range Superintendent will in turn inform the Assistant/Deputy
Commissioner of the Division (Divisional Officer) along with the list and
details of defaults and action taken in each case within two working days.
4.
The Divisional Officer will take necessary actions, including contacting
the officials of the assessee/unit, initiating recovery proceedings under rule
230 of Central Excise Rules, 1944 or section 12 of the Central Excise Act, 1944
(notification No.68/63-Central Excise dated 4th May 1963) if the dues
are not paid within a fortnight of the last day of the payment of dues.
5.
Forfeiting of instalment payments should be strictly enforced in terms of
the provisions of rule 49(1)(e) and 173G(1)(e). Kindly note that during such
period, the assessee can discharge duty consignment-wise only from account
current.
6.
The Commissioner shall take stock of the cases of defaults on monthly
basis and ensure through strict monitoring that such defaults do not take place
at all and where it has occurred despite best efforts, timely actions are
initiated for recovery along with interest.
7.
The scrutiny of RT-12 in terms of instructions of the Board in Circular
No. 249/83/96-CX dated 11thOctober, 1996 shall be undertaken in usual
course.
3.
The field formations may suitably be informed.
4.
Receipt of this Circular may please be acknowledged.
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