Consolidation of Reports/Returns sent to PAC Section of the Board & forwarding of list of pending Paras – regarding - Central Excise - 575/12/2001

Circular No. 575/12/2001-CX, dated 2nd May 2001 Consolidation of Reports/Returns Sub: Consolidation of Reports/Returns sent to PAC Section of the Board forwarding of list of pending Paras- I am directed to say that the PAC(CX-7) Section of the Board receives at least 23 reports/returns (most of them monthly, some fortnightly, some quarterly, some yearly etc) from each of the sixty one Central Excise Commissionerates spread all over India. The details of these reports are given in Annexure A. 2. It is felt that out of these 23 reports, 9 reports( is. nos. 14, 15 17 to 23 of Annexure A) can be totally dispensed with. Thus out of the reports listed at 81 nos. 14, to 23 or Annexure A the report covered by sl. no. 16 titled "Close monitoring of Audit objections/DAPs involving revenue of more than Rs.10 lakhs" will only continue with the modification that "Rs.10 lakhs" should be replaced by "Rs.50 lakhs", The remaining 13 reports (51 nos. 1 to 13 of Annexure A) can be combined into a single monthly/quarterly report. 3. Every year after the Audit Report is presented before the Parliament and received in the Ministry, a report is sought from all Commissioners in prescribed proforma I(monthly) II(quarterly)[as per Annexures B and C] to give the progress/ ATN in respect of each Audit Para. The report in Profoma I covers only those cases of the Commissionerate which are reported in the Audit Report. However Proforma II relates to objections detected in respect of other Commissionerates where similar short levy have been noticed in the reporting Commissionerate. This exercise is repeated every year for every new Audit Report. Right now the Board is getting progress reports of ATNs relating to the years right from 1986-87 to 1998-99 (i.e. 13 years) . 4. It is proposed to combine all the separate reports in Proforma I (Annexure B) into a single monthly, report, where the Commissioners would give the progress of each Audit Para (indicating the year to which it relates) which has not yet been settled. In case there is no progress in respect of any Audit Para in a particular month, the covering letter of the report should mention this fact and the reports in Proforma I of the previous month should not be repeated. Report in Proforma I should cover only those DAP's which have been converted to Audit Para and should clearly mention the corresponding A.P. No. 5. Report in Proforma II(quarterly) should accompany the report in Proforma I, every quarter, and should be discontinued after the Audit Report or the C AG for the subsequent year is received by the Commissionerate. 6. In respect of the remaining 9 reports (sl. nos. 14, 15 17 to 23 of Annexure A) it is observed that some of them were required to be sent either to the DGI or to the Policy Section of the Board and only a copy was to be endorsed to the PAC(CX- 7) Section. None of these 9 reports need now be addressed or endorsed to the PAC Section of the Board. Copies meant for other formations (like the DGI etc) or different Sections of the Board should, however, continue to be sent to those offices. 7. It is further brought to the notice of all Commissioners that the Board has compiled a list of Audit Paras (along with DAP Nos.) for the years upto 1998-99 which are pending settlement as on 30.4.2001. The list is enclosed as Annexure D. It is mentioned that, as on date, all Audit Paras upto the year 1991-92 have been settled. Henceforth Commissioners should send their combined monthly ATN's in respect of only those Audit Paras (DAP's) which are indicated in Annexure D. As and when these get settled further report on them should be discontinued. 8. In respect of paras which have been settled the Commissioners should dispose of pending proceedings relying on Ministry's stand on the para. In case they do not have a copy of Ministry's final reply/ATN they should procure it from the office of the local A.G. In case this does not work out a gazetted officer along with a ministerial staff may be deputed to New Delhi to take photocopies from the relevant files of the Ministry. The officer should be willing to camp in Delhi for a few days. The Commissioner should also send an advance intimation of the officer's scheduled date of arrival in New Delhi to the undersigned. Following factors should be kept in mind while disposing of pending show cause notices, provisional assessments etc related to settled CERA objections, namely:- i. All DAP's do not necessarily get converted to Audit paras and are therefore not all included in the CAG's Audit Report for the corresponding year. In such cases Ministry does not monitor their disposal. Non-converted (or non-included) Draft Audit Paras should be disposed of through discussions at the level of the local/State A.G. The details of DAP's which have been converted to Audit Paras can be ascertained from the key which accompanies each Audit Report of the C AG. ii. There may be cases where the Ministry may have contested the objection at the DAP stage but subsequently when the DAP gets converted to Audit Para there may be a change in the stand of the Ministry because of new facts, interpretation or judicial pronouncements. Or conversely, initially Ministry may have admitted the objection but later revised its stand. As such reliance should be placed on the last ATN of the Ministry only and which forms the basis of the settlement intimation from C AG. 9. In respect of paras which stand settled efforts should now be made to dispose of all related cases of adjudication, provisional assessment etc. 10. In respect of paras which are still pending settlement, as per the enclosed list, action should be taken as follows, as per existing instructions- i. where Ministry has admitted the objection adjudication process should be completed on priority basis and details communicated to CX-7 section of the Board, C AG will consider settlement of such paras only after the adjudication process is completed. ii. where Ministry has not admitted the objection the related show cause notice should be kept in call book till further instructions of the Board (Circular No.385118198 -CX dated 30.3.98). Sometimes, even in respect of paras which have not been, admitted by the Ministry, the C AG insists on adjudication. These cases are separately brought to the notice of the Commissioner for adjudicating the case on merits and reporting details. 11. The receipt of this Circular may kindly be acknowledged. Encl: As above Sd/- (A.K.PRASAD) DIRECTOR(PAC) F. NO: 240/49/2000 -CX 7 ANNEXURE A REPORTS RECEIVED IN CX-7 SECTION OF CBEC Sl No Board's letter no. Subject Frequency Sent to who else 1. 233/2/88-CX7 dt 24.2.88 ATN on C AG Report for the year 1986-87 Monthly Nil 2. 233/2/89-CX7 dt 22.5.89 ATN on C AG Report for the year 1987-88 -DO- -do- 3. 232/1/90-CX7 dt 1.6.90 ATN on C AG Report for the year 1988-89 -DO- -do- 4. 233/1/91-CX7 dt 5.9.91 ATN on C AG Report for the year 1989-90 -DO- -do- 5. 233/1/92-CX7 dt 4.6.92 ATN on C AG Report for the year 1990-91 -DO- -do- 6. 233/1/93-CX7 dt 16.6.93 ATN on C AG Report for the year 1991-92 -DO- -do- 7. 233/1/94-CX7 dt 14.2.94 ATN on C AG Report for the year 1992-93 -DO- -do- 8. 233/1/95-CX7 dt 25.4.95 ATN on C AG Report for the year 1993-94 -DO- -do- 9. 233/1/96-CX7 dt 27.3.96 ATN on C AG Report for the year 1994-95 -DO- -do- 10. 233/1/97-CX7 dt 9.5.97 ATN on C AG Report for the year 1995-96 -DO- -do- 11. 233/1/98-CX7 dt 13.8.98 ATN on C AG Report for the year 1996-97 -DO- -do- 12. 233/1/99-CX7 dt 22.12.99 ATN on C AG Report for the year 1997-98 -DO- -do- 13. 233/1/2000-CX7 dt 22.5.2000 ATN on C AG Report for the year 1998-99 -DO- -do- 14. 232/6/82-CX7 dt 15.6.82 Revenue foregone as a result of export under bond Annual -do- 15. 232/53/83-CX7 dt 5.6.83 CEx amount remitted or abandoned Annual -do- 16. 232/430/87-CX7 dt 17.11.87 Close monitoring of Audit objections/DAPs involving revenue of more than Rs. 10 lakhs Monthly (to continue) -do- 17. 234/1/88-CX7 dt 27.9.88 Statement of revenue reconciliation Monthly PrCCA 18. 233/4/90-CX7 dt 18.5.90 ATN on Draft Review para on Refunds Monthly Nil 19. 381/8/88-Pt dt 20.11.91 of Dir(Audit) of DGI Performance of Internal Audit Department Monthly Dir(Audit) 20. 240/12/95-CX7 dt 20.6.96 Report on position of pending ATN's Fortnightly Nil 21. 238/1/96-CX7 dt 9.1.97 Provisional assessment cases Monthly DGI 22. 240/8/98-CX7 dt 8.1.99 ATN's on AP's pertaining to the period upto 31.3.93 Monthly Nil 23. 240/8/98-CX7 dt 13.9.99 ATN's in respect of 105th Report- fixation of responsibility Monthly Nil (N.B. Sl nos. 1 to 13 combined into a single monthly report, sl nos. 14, 15 17 to 23 discontinued and sl no 16 continued but for objections above Rs 50 lakhs only) ANNEXURE - B PROFORMA - I (MONTHLY) ACTION TAKEN NOTES ON AUDIT REPORT 1997-98 (To be reported only for DAPs pertaining to the Commissionerate) NAME OF THE COMMISSIONERATE : _______________________________ MONTH :__________ 1. Audit Para No. : 2. Draft Audit Para No. : 3. Issue in brief : 4. Admitted /Not Admitted : 5. Remedial action taken (SCN/adjudication/recovery etc.) : 6. Revenue realised : 7. Remark : SIGNATURE OF THE COMMISSIONER ANNEXURE - C PROFORMA - II (QUARTERLY) ACTION TAKEN NOTES ON AUDIT REPORT 1998-99 (on the Draft Audit Paras pertaining to other Commissionerates) NAME OF THE COMMISSIONERATE : ____________________________ FOR THE Q.E. :____ 1. Audit Para No. : 2. Draft Audit Para No. : 3. Originating Commissionerate : 4. Issue in brief : 5. Whether similar lapses are noticed in the Commissionerate (Yes/No.) : 6. If yes, revenue involved. : 7. Remedial action taken (SCN issued/Revenue realised) : 8. Remark : SIGNATURE OF THE COMMISSIONER ANNEXURE 'D' PENDENCY POSITION OF PARAS FOR THE YEAR 1992- 93 (AS ON 30.04.2001) S.No. AUDIT PARA No. DAP NO. ADMITTED OR NOT (Y/S) COMMISSIONER PENDING WITH C AG PENDING WITH CCE FOR ISSUE INVOLVED ADJ (Y) OTHER (Y) (1) (2) (3) (4) (5) (6) (7) (8) (9) 1 2.12(vii)(b)/92-93 397/92-93 NOT ADMITTD BANGALORE -I Y Under valuation of goods manufactured on job work basis 2 2.12(xviii)(ii)/92-93 159/92-93 NOT ADMITTD BHUBANESHWAR -I Y Under valuation 3 2.13(iii)(g)/92-93 436/92-93 NOT ADMITTD CHENNAI - II Y Incorrect exemption - medicaments 4 2.13(i)(a)/92-93 446/92-93 NOT ADMITTD MUMBAI - I/ II/ III/ IV/ V/ VI/ VII Y Goods consumed captively - Prepared Wax 5 2.13(i)(a)/92-93 334/92-93 NOT ADMITTD MUMBAI - I/ II/ III/ IV/ V/ VI/ VII Y Goods consumed captively - Prepared Wax 6 2.13(iii)(d)/92-93 116/92-93 MUMBAI - I/ II/ III/ IV/ V/ VI/ VII Y Incorrect grant of exemption - Blending or Compounding of Mineral Oil 7 2.13(iv)(a)/92-93 186/92-93 NOT ADMITTD MUMBAI - III Y Non - levy of duty - Waste Scrap of Aluminium 8 2.16(ix)/92-93 442/92-93 NOT ADMITTD CALCUTTA - III Y Irregular SSI exemption ANNEXURE 'L' PENDENCY POSITION OF PARAS FOR THE YEAR 1993- 94 (AS ON 30.04.2001) S.No. AUDIT PARA No. DAP NO. ADMITTED OR NOT (Y/S) COMMISSIONER PENDING WITH C AG PENDING WITH CCE FOR ISSUE INVOLVED ADJ (Y) OTHER (Y) (1) (2) (3) (4) (5) (6) (7) (8) (9) 1 3.17(i)/93-94 285/93-94 ADMITTD CALCUTTA -I YES Cl. of Emami talcum powder 2 3.19(8)/93-94 102/93-94 ADMITTD HYD - III Y(12/2) Cl. of PVC master batches 3 3.20(i)(a)/93-94 12/93-94 NOT ADMITTD YES -do- 4 3.20(iv)/93-94 242/93-94 NOT ADMITTD PUNE - II Y Distributor's commission. 5 3.20(vi)/93-94 213/93-94 NOT ADMITTD MUMBAI -III YES Sales promotion charges 6 3.21(i)/93-94 93/93-94 ADMITTD BANGALORE -I Y(5/3) Valuation - profit element 7 3.21(ii)/93-94 108/93-94 ADMITTD MUMBAI - II YES Addition of shrinkage value. 8 3.23(i)(b)/93-94 132/93-94 NOT ADMITTD CALCUTTA - I YES Sale from depot at lower price. 9 3.25/93-94 141/93-94 NOT ADMITTD CALCUTTA - II YES Whether brand name owner manufacturer (matter before PAC in AP No. 5.6/97-98) 10 3.27/93-94 220/93-94 NOT ADMITTD TRICHY -I YES Valuation of comparable goods 11 3.29(i)/93-94 43/93-94 NOT ADMITTD CALCUTTA - I Y(22/3) Exemption to goods made out of 39.20 claiming as made out of 39.01 to 39.15 [Same issue in AP no 2.13(iii)(a)/92-93- DAP Nos. 34,359 and settled] 12 - Do - 86/93-94 - DO - MUMBAI - V -do- 13 - Do - 97/93-94 - DO - CHENNAI - I/II/III -do- 14 - Do - 138/93-94 - DO - CALCUTTA - I -do- 15 - Do - 145/93-94 - DO - MUMBAI - V -do- 16 - Do - 223/93-94 - DO - CHENNAI - I/II/III -do- 17 3.37(ii)/93-94 21/93-94 ADMITTD CALCUTTA - II YES Captive consumption of PVC sheet 18 3.37(iv)/93-94 216/93-94 NOT ADMITTD CALCUTTA - II YES Duty on parts captively consumed 19 3.37(vii)/93-94 247/93-94 NOT ADMITTD CALCUTTA - I Y(27/12/2K) Excisability of prepared wax 20 3.38(i)/93-94 19/93-94 ADMITTD CAL - III YES Exemption notification on adhesives 21 3.39(ii)/93-94 198/93-94 ADMITTD CALCUTTA - III YES Discrepancy in stock RGI 22 3.44(i)/93-94 284/93-94 ADMITTD CALCUTTA - IV YES Duty on waste yarn produced during doubling same issue dealt in AP No. 3.30(ii)(d)/90-91 [DP No. 419 - settled]. 11C being considered by CX -1 23 3.48(ii)/93-94 123/93-94 NOT ADMITTD BOLPUR YES 30.1.1 Fragmentation of SSI 24 3.49(ii)/93-94 158/93-94 NOT ADMITTD CALCUTTA - I YES SSI - brand name 25 3.52/93-94 15/93-94 ADMITTD RAIPUR YES 23.2.01 YES Application of notification no 214/86 26 3.56(ii)/93-94 23/93-94 ADMITTD COIMBATORE YES 9.2.2000 11D case (stay by court) 21 26 6 11 9 ANNEXURE 'D' PENDENCY POSITION OF PARAS FOR THE YEAR 1994- 95 (AS ON 30.04.2001) S.No. AUDIT PARA No. DAP NO. ADMITTED OR NOT (Y/S) COMMISSIONER PENDING WITH C AG PENDING WITH CCE FOR ISSUE INVOLVED ADJ (Y) OTH ER (Y) (1) (2) (3) (4) (5) (6) (7) ( 8) (9) 1 3.14(i) 356 Y Madurai /td Y Manufacture of thread under 96E 2 3.16 397 N Bolpur Y Exemption to slag. 3 3.17 317 Y Calicut Y Duty on Main Distr. Frame (MDF) 4 3.18(i) 81 Calcutta - II Y(26/4) Intermediate petroleum Products (same issue in settled AP No. 3.2/97-98, D.P. 20, 186,249, 280) Same issue in 5.2(ii)/95-96 5 250 N Bhubaneshwar - I Y Duty on 'lining mix' 'soderberg paste' V.C. on 15/3 6 341 Calcutta - III Y 57CC case 7 035 Calcutta - II Y(3/1/1) Dutiability of waste fibre 8 347 Y Calcutta - II Y Captive consumption of jute fabrics referred to CX.4 whether 11-C being considered again 9 3.22(ii)(a) 375 N Bangalore-I Belgaum Mangalore Y Interest on deposits. Report from only Mangalore pending 10 054 N Hyderabad - I Y - Do - 11 202 N Bombay -VI Y - Do - 12 034 N Pune - I Y - Do - 13 3.25(a) 244 N Bombay - III Y Shrinkage cost inclusion 14 3.25(b) 349 Y Bombay - III Y Shrinkage cost inclusion 15 3.28(i) 348 Y Pune - II Y Valuation by costing 16 3.30 173 N Bombay - VI Y(25/4) Valuation of job work goods 17 360 Y Bombay - III Y(30/4) Shrinkage 18 3.31(i) 416 N Calicut Y Red oil. report of CCE received on 12/3/01. Same issue in AP No. 3.4/97-98 [183] 19 3.32(ii) 150 N Chandigarh - I Y Doubling of yarn before 1991. Related issue in 3.30 (ii) (d)/90-91. 11C being considered by CX -1. 20 3.33(i)(a) 404 N Bhubaneshwar - II Y Short accountal of steel. VC recd on 3/4 21 3.33(ii) 019 Y Delhi - II Y Diff between RG -I Balance sheet 22 3.34(i) 221 N Bombay - II Y Addl. duty on Buckram captively consumed 23 3.38(i) 340 Ahmedabad - I Y(26/4) classification of HDPE tapes of width more than 5mm 24 3.38(ii)(b) 407 Y Raipur Y Responsibility to be fixed. Rajpackwell case 25 3.41(i) 015 Y Calcutta - III Y(27/11) Classification of printed polycoated paper 26 3.42(i) 154 N Calcutta - I Y Reducing medium for inks. 27 3.42(ii) 163 Y Calcutta - I Y Classification of Varnish 28 3.44 149 N Jaipur Y Classification of yarn waste 29 3.45 369 N Calcutta - I Y(28/2) Class. of Cotton bias binding tape used in footwear 30 3.52(a) 183 N Calcutta - I Y Fragmentation of SSI unit 31 3.54(i)(a) 270 Delhi - III/DGAE Ahmd - I/CCE(Adj) Y Fragmentation of SSI report from DGCEI/ CCE awaited 32 3.54(ii) 346 N Calcutta - I Y Inclusion of plastic sacks on job-work in SSI value. 33 3.55(ii) 302 N Calcutta - II Y(20/4) Tubular poles. Same issue in AP No. 10.6(i)/96-97 34 3.56 026 Y Bolpur Y Modvat on endorsed invoice 35 3.57(ii) 276 Y Jamshadpur Y MODVAT on refractory bricks. Same issue in DAP 114/99-2000 36 3.62(i) 273 Bombay - II Y(15/1) MODVAT on inputs not used 37 3.80 239 N Bolpur - II Y Paper and paper Board exemption notfn. Stay by High Court. 38 3.81 345 N Calcutta - IV Y Delay in notif. duty on tyres tubes from specific to advalorem (same issue in AP 4.2/96-97 PAC matter) 39 3.82(i) 334 Y Bangalore-II Belgaum Mangalore Y(denovo) 11D case Same issue in AP. No. 14.3/95-96[250] 40 3.82(ii) 413 N Bombay - V Y 11D case 32 40 7 17 16 ANNEXURE D PENDENCY POSITION OF PARAS FOR THE YEAR 1995-96 (as on 30.4.2001) S.No. AUDIT PARA No. DAP NO. ADMITTED/ NOT ADMITTED (Y/S) COMMISSIONER PENDING WITH C AG (Y) PENDING WITH CCE FOR ISSUE INVOLVED ADJ (Y) OTHER (Y) (1) (2) (3) (4) (5) (6) (7) (8) (9) 1 1 Y Review para on Invoice based assessment 2 2.4.2 Y -do- 3 2.4.3 Y (part) -do- 4 2.4.4 Y -do- 5 2.4.5 Y -do- 6 2.4.6 Y -do- 7 2.5.2(a) Y -do- 8 2.5.2(b) Y -do- 9 2.5.2(c) Y -do- 10 2.5.3(a) Y (15/3/2K) -do- 11 2.5.3(b) Y -do- 12 2.5.3(c) Y -do- 13 2.5.4(a) Y -do- 14 2.5.4(b) Y -do- 15 2.5.5(a) Y -do- 16 2.5.5(b) Y -do- 17 2.5.5(c) Y -do- 18 2.5.5(d) Y -do- 19 2.5.6(a) Y -do- 20 2.5.6(b) Y -do- 21 2.6.1(b) Y -do- 22 2.61(c) Y -do- 23 3.5.2 partly HYD-I, CAL-II Y Review para on Paper and paper board 24 3.5.3(b) INDORE Y 25 3.5.4 DELHI-III Y 26 3.6.1 Y Factual position 27 3.6.2 N CHD-I II Y 28 3.7.1 Y Factual position 29 3.81 N DELHI-III Y 30 3.8.3 N BHUB - I II Y 31 3.8.4 N GUNTER Y 32 3.8.5(b) Y 33 3.9.1 Y Factual position 34 3.9.2 N MEERUTI - I II Y 35 3.10 Y Factual position 36 3.10.2 VAD,AHM,SUAT,B HUB,AUR Y 37 3.10.3 MRT,GNTR Y Y 38 3.10.4 PUN COIMB Y 39 3.10.5 AHM Y 40 3.10.6(a) BANG,SURAT Y 41 3.10.6(b) COMMR(SYSTEM) Y 42 4.1 505 CALCUTTA - III Y PAC exam 43 4.2 493 MUMBAI - I, CALCUTTA-I, CHENNAI-I, PATNA, VISHAKHAPATNA, M.RAJKOT, COCHIN Y(4/12) PAC exam. IID cases 44 4.2 197 COCHIN Y(4/12) 45 4.2 242 COCHIN Y(4/12) 46 4.3 506 M/O FINANCE Y 47 4.4 507 ALL CCE'S Y PAC -Aerated water 48 4.5 464 N JAIPUR - I Y Intention behind SSI exemption. Same issue as in AP No.13.3/95-96 49 5.2(i) 435 MUMBAI - VII Y PAC exam. Aerated water 50 5.2(ii) 280 YES CALCUTTA - II Y(26/4) Intermediate petrol product. Same issue in settled AP No.3.2/97-98[Dap No.20, 186, 249,250]. Same issue in A.P.No.3.18(i)/94-95[DAP 80,81] 51 5.2(ii) 439 YES VADODARA Y(26/4) 52 5.4 331 N BHUB - II Y Difference in stock V.C. on 16/3 53 6.2(v) 475 NO CALCUTTA - III YES Cl. of co-polymer of polyester resin 54 6.3 492 NO ADMEDABAD - I YES Duty on intermediate , jute cloth 55 6.4 270 YES PUNE - II YES Clearance beyond adhoc exemption 56 6.5(i) 306 YES CALCUTTA - III YES 57 6.5(i) 69 YES CALCUTTA - II YES 11C contemplated by CX.4. Duty on jute captively consumed 58 7.3(i) 260 YES CALCUTTA - I Y Resp to be fixed, Modvat on paraffin 59 7.3(ii) 29 NO LACKNOW YES(79) Modvat credit 60 7.3(iii) 234 NO ALLAHABAD YES Modvat on crates 61 7.3(iii) 341 NO INDORE Y Modvat on cops for winding yarn 62 7.4 78 HYDERABAD - I Y Scrap cleared under 57F(2) 63 7.8 384 HYDERABAD - III Y 64 7.13(1) 283 YES MUMBAI - II Y Modvat on gas tubes 65 8.4(ii) 376 BOLPUR Y Modvat 66 8.4(ii) 346 YES BOLPUR Y Modvat 67 8.4(iii) 253 Y In MC list 68 8.4(iii) 418 NO BANGALORE - II YES(11/4) Modvat on testing equipment 69 8.4(iii) 365 AHMBAD - I/II YES(2/3) -do- 70 8.4(iii) 366 NO TRICHY YES Modvat on hardness tester 71 8.4(iii) 427 Y 72 8.4(iv) 397 NO PUNE -I/II Y(17/3/97) Depreciation of duty under LT Act for C.G. 73 8.7(a)(3) 380 YES COCHIN/CALICUT Y Fixing responsibility. Some units in both Comm. Modvat on CG. 74 8.7(a)(9) 389 NO MADURAI Y Modvat on CG. 75 10.2 383 NO HYDERABAD - I Y Cl. of animal feed. VC ON 3/4 76 10.2 490 MUMBAI-VI Y 77 10.4(ii) 375 NO CHENNAI - II Y Cl. of isolators 78 10.4(iii) 441 YES CALCUTTA - I YES(24/4) Cl. of capacitor switches 79 10.5(i) 500 YES JAIPUR -I Y(30/4) Cl. of mixture of gases. Circular issued. 80 10.5(ii) 224 INDORE Y Classification of chemicals 81 10.7(iii) 338 CALCUTTA - I Y Cl. of vertical conveyor 82 10.7(v) 497 CALCUTTA - I Y Cl. of varnish - CX3. Same issue in 3.42(ii)/94-95[DAP 163] 83 10.7(vi) 462 Y DELHI - II Y Cl. of meter panels 84 10.8(4) 274 MUMBAI - III Y 85 11.2(i) 45 PUNE - II Y Interest on deposits 86 11.2(i) 201 YES KANPUR/ALL Y -do- 87 11.2(i) 202 ALLAHABAD Y -do- 88 11.2(i) 268 YES MUMBAI - II YES(18/4) -do- 89 11.2(i) 422 MUMBAI - III YES(21/3) -do- 90 11.2(i) 502 MUMBAI - II YES(21/3) -do- 91 11.3(i) 165 YES MUMBAI - II Y Non passing of discount 92 11.4(iii) 312 YES MUMBAI - III Y Under valuation 93 11.6(1) 125 YES BOLPUR Y Short levy on bearings 94 12.2(iii) 164 YES SURAT - II Y HDPE strips 95 14.1(a) 478 JAIPUR - I Y Responsibility to be fixed 96 14.3 290 Y MUMBAI - VI Y 11D on petroleum products 97 14.3 250 Y CALCUTTA - I Y 11D on footwear. (Same issue in 3.82(i)/94-95) 98 14.8 486 CALCUTTA - II Y Duty on ATF for flights to Nepal - CX.6 40+41 57+41 20+16 10 27+25 ANNEXURE D PENDENCY POSITION OF PARAS FOR THE YEAR 1996-97 (AS ON 30.04.2001) S.No. AUDIT PARA No. DAP NO. ADMITTED OR NOT (Y/S) COMMISSIONER PENDING WITH C AG PENDING WITH CCE FOR ISSUE INVOLVED ADJ (Y) OTH ER (Y) (1) (2) (3) (4) (5) (6) (7) (8) (9) 1 2.5(i) Y Modvat credit on Capital Goods 2 2.5(ii) Y Report recd 3 2.5(iii) Y 3 cases still to decided by Belgaum 4 2.6(iii) Y Report recd 5 2.6(iv) Y -do- 6 2.6(v) Y -do- 7 2.7(ii) Y -do- 8 2.7(v) Y -do- 9 2.8(i)(a) Y -do- 10 2.8(ii)(a) Y Report awaited from CHND - II 11 2.8(ii)(b) Y Report awaited from CAL - III 12 2.11.A(i)(b) Y Report awaited from Vishakhapatnam 13 2.11.A(i)(c) Y Report awaited from Surat - I/II 14 2.11.A(ii)(a) Y Report awaited from Pune - I/II 15 2.11.A(ii)(b) Y Report awaited from Nagpur 16 2.13(ii) Y 5 cases still to be adj. by Mumbai - VII 17 2.13(iii) Y Report recd 18 2.15(iii)(a) Y - do - 19 2.16 Y - do - 20 2.20(i) Y Report awaited from CHND - I II 21 2.20(iv) Y Report awaited from Bolpur 22 3.5(i) Y SOAPS AND DETERGENTS 23 3.5(ii) Y Report recd 24 3.5(iii) Y - do - 25 3.5(iv) Y Report awaited from Hyd - II 26 3.6(i) Y Report awaited from Trichy 27 3.6(ii)(a) Y Report recd 28 3.6(ii)(b) Y - do - 29 3.6(iii) Y - do - 30 3.7 Y - do - 31 3.8(i) Y - do - 32 3.9 Y Report awaited from CX -6 33 3.10(iii) Y Report recd 34 3.10(iv) Y - do - 35 3.10(v) Y - do - 36 3.10(vi) Y - do - 37 38 4.1 4.1 377 252 N N RAJKOT RAJKOT Y(27/1/2K) - DO - 11D case on petroleum products 39 40 4.2 4.2 416 486 N N AURANGABD, MUMBAI - I CHENNAI Y(27.1.99) Y(27.11.98) Delay in implementation of advalorem rates of duty on tyres and tubes. PAC matter 41 4.3 482 N PUNE - I Y(13.11.2K) Delay in revision fixation of tariff value on aerated water 42 4.5 485 N DELHI, VAD, CHEN, CAL - I Y(21.5.99) Duty at 10% but Modvat taken by a 15% in respect of petroleum products 43 5.3(v) 463 N MEERUT - I Y Delay in adjudication 44 5.3(vi) 450 Y JAMESHDPUR Y Delay in adjudication 45 6.1 432 N BOMBAY - III Y Coconut oil as hair oil 46 6.2(i) 217 Y BOMBAY - II Y Demands on HSD not rewarehoused 47 48 6.3(i) 250, 235 N N AHMEDBAD - I VADODARA AURANGABAD Y(2.3.01) Y(2.3.01) Addl duty under T T Act 1978 49 6.4(iii) 38 N CALCUTTA - III Y(9.6.2K) Diff in RGI and private records 50 51 52 7.1(i) 410 453 294 N N N AHMEDABD - I RAJKOT, SURAT Y Y Y Addl duty under notfn no. 121/94 dated 11.8.94. Matter referred to TRU in 3/01 53 7.1(ii) 353 Y BANGLORE - III Y Tyre cord fabric. Resp to be fixed 54 7.1(iii) 318 Y BOMBAY - I Y - do- 55 56 7.2(ii) 7.2(ii) 449 95 N N HYDERABAD, HYDERABAD Y Y Exemption on bulk drugs. 11C ruled out by CX -1 on 15/3/2001 57 7.2(iii)(b) 393 Y BOLPUR Y Wrong availment of exemption notfn no dated 18.5.95 58 7.2(iv) 118 Y BOLPUR Y Goods not used as ship stores 59 7.2(ix) 422 N MEERUT - I Y(2.11.99) Exemption to paper on used of 50% unconventional pulp 60 7.4 452 N CALCUTTA - II Y Exemption to jute matting. Referred to MOL 61 8.1(i) 387 Y CALCUTTA - I BOLPUR Y Duty on RPO charges of Petroleum products 62 8.2(i) 94 N BANGALORE Y Inclusion of after sales and publicity charges in a/v. 63 64 65 8.5 8.5 8.5 412 163 411 N N N NAGPUR, BANGALORE, BANGALORE Y(7.3.2K) -DO- -DO- Adopting value of brand name owner 66 67 8.10 8.10 140 276 Y N DELHI - II COCHIN, Y(11.12.2K Y Under valuation To be added to MC list (276) 68 9.1(iv) 190 PUNE - I Y Modvat without valid documents 69 9.1(v) 418 N HYDERABAD - I Y(26.12.2K) Modvat without supporting document 70 71 9.4 9.4 360 304 N N BOLPUR, BOLPUR Y 57C case 72 73 9.5(i) 9.5(i) 326 313 N N CALICUT BANGALORE - II Y(4.1.01) Y Modvat on glass bottles 74 9.5(iv) 142 N CHANDIGARH - I Y Modvat on woolen yarn used in grey cloth. Referred to TRU 75 9.7 383 N HYDERABAD - III Y(11.1.01) Transfer of set off credit to Modvat register 76 9.8 348 N BHUANESWAR Y(7.3.2K) Modvat without declaration. 77 9.15 301 Y CALCUTTA - III Y Modvat credit 78 10.1(i) 92 N BOLPUR Y(26.12.2K Cl. of electric traction motors 79 10.3(ii) 371 N CHANDGRH - I Y Cl. of polyethylene. VC recd on 3/4 80 10.4(ii) 344 N JAIPUR Y Cl. of burnt lime - CX3 81 10.5 161 N HYDERABAD Y Cl. of motor vehicle bodies 82 83 84 10.6(i) 10.6(i) 10.6(i) 266 57 146 N N N CALCUTTA - II CALCUTTA - II CALCUTTA - II Y Y Y Classification of steel tubular poles. V.C. recd on 23/4 85 11.2(a) 405 N HYDERABAD - I Y SSI exemptions - ineligible manuf. 86 14.2 445 N PATNA Y(1.11.99) LAL DANT MANJAN 87 14.4 394 Y BOMBAY -I Y Contradictory class. of the Board TL 38+36 51+36 23 15 13+36 ANNEXURE D PENDENCY POSITION OF PARAS FOR THE YEAR 1997-98 (AS ON 30.04.2001) S.No. NAME OF ASSESSEE AUDIT PARA No. DAP NO. ADMITTED OR NOT (Y/S) COMMI- SSIONER PENDING WITH C AG PENDING WITH CCE FOR ISSUE INVOLVED ADJ (Y) OTH ER (Y) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1 2.1 Y(31/3) 2 2.2 Y 3 2.3 Y 4 2.4 Y 5 2.5 Y ORAL EVIDENCE HELD BEFORE PAC NO 3.4.2001. RECOMMENDATION AWAITED 6 2.6 Y 7 2.7 Y 8 2.8 Y 9 2.9 Y 10 2.10 Y 11 2.11 Y 12 2.12 Y 13 Aditya Synthetic Ltd. 3.1 294 N Hyd - I, II Y Branded goods manufactured by others 14 Kothari Products Ltd. 3.3 296 Y Cochin - I, II, trichy, Hyd. Coimbatore, Mum - II,III,IV, Pune - I, Delhi - I, Chandi, Y MRP Based system of assessment Pan Masala para Selected by PAC - Reply sent to PAC 15 Bharat Aromatics 3.4 183 N Cochin Y Non levy - Sandal wood oil. Same issue in 3.31(i)/94-95[416] 16 IOC Ltd. 4.1(a) 79 N Chennai - I Y Aviation Turbine Fuel - Bipartite Meeting held on 24.4.01. Further information sought by C AG 17 IOC Ltd. BPCL 4.1(a) 210 N Mumbai - VI Y 18 IOC Ltd. BPCL 4.1(a) 211 N Y 19 IOC Ltd. HPCL 4.1(a) 226 N Cochin - I Y 20 IOC BPCL 4.1(a) 233 N Bangalore - I Y 21 IOC Ltd. 4.1(a) 283 N Calcutta - III Y 22 BPCL 4.1(b) 185 N Delhi - I Y Aviation turbine fuel 23 Dr. Reddy Laboratories Ltd. 5.1(b) 116 N Hyderabad - I Y(24/4) Maximum price of Drugs - Ciprofloxacin - HCL - File linked with 23/70/99- CX.7 Discussed with CAG on 24.4.2001. their reply awaited 24 Rotex Textile Mills 5.2(iii) 123 Y Mumbai - III Y Escalation charges 25 Ganesh SSK Ltd. 5.2(iii) 287 Y Pune - I, II, Aurangabad Y(26/4) Escalation charges on sugar. Same issue in settled AP No. 8.6(a)/98-99 26 IOC Ltd. 5.2(iv)(a) 3 Y Calcutta - II Y Freight Charges and surcharges 27 IOC Ltd. 5.2(iv)(a) 73 Y Calcutta - II Y -do- 28 HPCL 5.2(iv)(a) 143 Y Cochin - I Y -do- 29 Nicco Corporation Ltd. 5.2(v) 260 Y Calcutta - II Y Value of waste /scrap retained 30 Three-N-Products 5.3(iii) 248 N Delhi - III Y Dealers Commission 31 Devyani Beverages 5.3(iii) 262 N Meerut - II Y Dealers Commission 32 Ultrer Pack 5.6 140 N Hyderabad - I Y Goods manufactured on behalf of others - Para selected by PAC 33 Metals Ores Plant 5.7(b) 177 N Calcutta - I Y Incorrect computation of goods captively consumed. 34 Print Pack Industries Ltd. 5.9 36 Y Ahmedabad - II Y Non - inclusion of engraving charges - ATN not issued. 35 Harbans Lal Malhotra Sons 5.9 125 Y Calcutta - II Y Profit element - Undervaluation 36 Gopal Industries 6.1(ii) 52 N Chandigarh - I Y Goods captively consumed - Tobacco essence 37 C.E. Bobbili 6.1(iii) 71 N Vishakhapatnam Y Goods captively consumed Jute yarn. Same issue in AP No. 3.30(ii)(a)/90-91 38 Lotus Choc. Co. 9 others 6.2 169 Y Hyderabad - I, III Y Goods not exported 39 Rourkela Steel Plant 6.3(a) 139 N Bhubaneshwar - II Y(4/4) Suppression of production 40 IOC Ltd. 6.3(b) 147 Y Calcutta - II Y Suppression of production ATN not issued 41 Sri Bhogwat SSK Ltd. 6.4 66 N Pune - II Y Shortfall in export quota of sugar 42 Sri Dutt SSK Ltd. others 6.4 167 N Aurangabad Y -do- 43 Siddhartha Spg. Mills 6.5(ii) 228 Y Chandigarh - I Y Single yarn wasted in the manufacture of multiple yarn ATN not issued 44 NALCO Ltd. 6.6(i) 135 N Bhubaneshwar - II Y Goods found short 45 ECIL Ltd. 6.7 119 N Hyderabad - III Y Goods manufactured at site 46 Allwyn Auto Ltd. 7.1(i) 12 N Hyd - III, Guntur, Y Motor vehicles bodies Reply of JS(R) awaited. 11C being considered 47 Azad Coach Builders 7.1(i) 170 N Bangalore - I Y -do- 48 Joycee Coach Builders 7.1(i) 171 N Chandigarh - I Y -do- 49 Sanghi Transport Ltd. 7.1(i) 178 N Jaipur Y -do- 50 Motor General Sales Ltd. 7.1(i) 187 N Kanpur - I Y -do- 51 Divl. Workshop HRTC, Mandi Parwana 7.1(i) 188 N Chandigarh Y -do- 52 Techno auto Builders 7.1(i) 190 N Hyderabad - I Y -do- 53 Mukund Coach Builders 7.1(i) 191 N Hyderabad - I, III Y -do- 54 Brij Associates Ltd. 7.1(i) 224 N Chennai - III Y -do- 55 Indox (I) Ltd. 7.1(i) 235 N Vadodara Y -do- 56 Ambala Coach Builders 7.1(i) 269 N Delhi - III Y -do- 57 Commercial Engrs. Buld. 7.1(i) 280 N Indore - I Y -do- 58 Gaison Engg. Co. (p) Ltd. 7.1(i) 284 N Calcutta - I, III Y -do- 59 Precise Laboratories Ltd. 7.2(i) 240 N Y Classification - Hair Oil. Para Selected by PAC 60 Dabur (I) Ltd. 7.2(iii) 197 Y Jaipur - I Y Classification - medicaments 61 Venkateswara Essence Chem. 7.2(iv) 209 Y Bangalore - I Y(26/4) Class. - Essence of aerated water 62 Computer Graphics Ltd. 7.4 285 Y Chennai - II Y Classification - Photographic plates and films 63 Surat SSS Ltd. 8.1(i) 51 N Surat _ I, Ahmedbad - I Y Addl. Duty - Processed fabrics 64 Srichakra Tyres Ltd. 8.1(ii) 155 Y Madurai Y Tyre cord fabrics 65 Mahindra Mahindra 8.2(iii)(a) 317 Trichy Y Exemption - parts of vehicles 66 NOCIL Ltd. 8.2(iii)(d) 130 N Mumbai - VI Y Incorrect grant of exemption on fuel gas 67 Zenith Paper Ltd. 8.3(i)(b) 234 N Chandigarh - II Y Incorrect grant of exemption - paper and paper board 68 Jalpack (I) Ltd. 8.3(ii)(a) 242 N Meerut - II Y Incorrect grant of exemption - Laminated plastic films 69 IOC Ltd. 9.1(a) 1 Y Calcutta - II Y Modvat - Rule 57CC 70 Pfizer Ltd. 9.1(b) 137 N Mumbai - VI Y Modvat - Rule 57CC 71 I.O.B. Ltd. 9.1(d) 159 Y Calcutta - III Y Modvat - Rule 57CC 72 Indian Organic Chemicals Ltd. 9.6 223 Y Chennai - I Y Modvat - Non payment of duty on waste and scrap. Resp to be fixed. 73 Instrumentation Ltd. 9.7(a) 78 Y Bangalore - I Y Modvat credit on goods written off 74 BHEL 9.7(a) 89 Y Bangalore - II Y -do- 75 Instrumentation Ltd. 9.7(a) 162 Y Calicut Y Grant of credit on raw material not used 76 TISCO 9.8 111 Y Jamshedpur Y Credit with out valid duty paying documents 77 Alloy Steel Plant 9.9 7 Bolpur Y Grant of credit after six months ATN not issued 78 Meenu Magestic Auto 9.9 16 Y Meerut - I Y Grant of credit after six months 79 VXL Ltd. (OCM Woollen Mills) 9.11 136 Chandigarh - II Y Incorrect availment of MODAVT 80 IOC Ltd. 10.2(a) 25 N Patna Y Project import, Matter discussed with C AG in Jan 2001. Their response awaited 81 Siemens Ltd. 10.2(a) 108 N Calcutta - II Y 82 Black Diamond Beverages 10.2(a) 150 N Calcutta - I Y 83 Crystal Cable Industries Ltd. 10.2(a) 152 N Calcutta - II Y 84 Voltas Ltd. 10.3 247 N Nagpur Y Removal of capital goods without payment of duty 85 Sahakari Kand Udyog Ltd. 10.5 70 Y Surat - II Y Simultaneous availment of Modvat and depreciation under Indome Tax Act 86 Viswwagwarrya Iron Steel 10.5 126 Y Mangalore Y 87 HPCL 11.1(i) 11 N Vishakhapatnam Y Section 11-D 88 IOC Ltd. 11.1(i) 206 N Patna Y -do- 89 IOC Ltd. 11.1(i) 208 N Patan Y -do- 90 HPCL 11.1(i) 230 N Calcutta - I Y -do- 91 Commissioner of Chennai - I, Mumbai - I Chandigarh 11.2 290 Y Trichy, Mumbai - I Chennai - II, Chandigarh - I Y Fictitious revenue collection 92 Vicco Vajaradanti and others 11.3 295 N Hyderabad - I, II, others Y Inconsistent approach of Ministry of Finance in classifying certain cosmetics 93 Nibhal Udyog others 11.4(i) 298 N Trichy, Bangalore - I, Chandigarh- I, Patna Delhi - II, Calcutta - I, II, Meerut - II, Delhi - I Y Higher abatement on MRP System of Valuation -Footwear 94 11.4(ii) 298 Y MRP - Color Television 95 11.4(iii) 298 Allahabad Y MRP - Perfumed hair oil 96 11.5 298 Y Non fixation of norms of production TOTAL 51+12 81+12 33+12 16 35 ANNEXURE D PENDENCY POSITION OF PARAS FOR THE YEAR 1998-99 (AS ON 30.04.2001.) S.No. NAME OF ASSESSEE A.P. NO. DAP NO. ADMITTED/ NOT ADMITTED (Y/N) COMMI- SSIONER PENDING WITH C AG (Y) PENDING WITH CCE FOR ISSUE INVOLVED ADJ (Y) OTHER (Y) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. 2.4.1 n bsp Y Review para on assessment of iron and steel manufactu- rers on the basis of capacity of production (18 Paras). Reports being compiled by Director(Audit) 2. 2.4.2 Y 3. 2.4.3 Y 4. 2.4.4 Y 5. 2.4.5 Y 6. 2.4.6 Y 7. 2.4.7 Y 8. 2.5.1. nbsp Y 9. 2.5.2. Y 10. 2.5.3. Y 11. 2.5.4. Y 12. 2.5.5. Y 13. 2.5.6. Y 14. 2.5.7. Y 15. 2.5.8. Y 16. 2.6.(i) Y 17. 2.6.(ii) Y 18. 2.6.(iii) Y 19. M/S. IOC LTD. 3.1(a) 130 N RAJKOT Y Section 11-D 20. M/S. IOC LTD. 3.1(a) 214 N RAJKOT Y Section 11-D 21. HEAD- QUARTERS 3.2 225 N VARIOUS Y Non revision of duty on sugar. 22. M/S CHAMPION PROCESSORS 3.3 175 N Y Excessive grant of deemed credit. 23. M/S PIONER PROCESSING 3.3 216 N BANGALORE I II Y - DO - 24. HEADQUATERS 3.4 198 N JPR-II/RAJKOT Y Y Excess Credit on Petroleum 25. M/S RUBBER BOARD 3.5 196 Y Transfd to Min. Of Comm. 26. M/S COCHIN REFINERIES LTD. 4.1(a) 194 A COCHIN Y Non adjudication of demands 27. TIRUCHIRA- PALLI DIV. NO. 1 4.1(b) 191 N TRICHY Y - do - 28. M/S IOC LTD. MATHURA 4.1(c) 173 N LUCKNOW Y - do - 29. RECIVED FROM REVIEW 4.2(a) 223 N CAL-II, RAIPUR Y Demands not raised 30. M/S HINDUSTAN LEVER LTD 4.2(c) 164 N BANGALORE - III Y - do - 31. M/S IOC LTD. 4.3 135 N CALCUTTA - II Y Demand raised short 32. M/S BCL SPRINS 5.1(i) 222 PA MUM-III/BELG/ AUR. Y (MI II) Modvat Credit Before installation 33. M/S TATA CUMMINGS 5.2(i) 13 N JAMSHEDPUR Y Modvat Credit Project import. Joint meeting held with Audit in Jan 2001. Their response awaited 34. M/S PHILIP(I) LTD. 5.2(i) 29 N CALCUTTA-I Y 35. M/S T.D.T. COPPER LTD. 5.2(i) 86 N DELHI-III Y 36. M/S BALMER LAWRIE PVT. 5.2(i) 108 N CALCUTTA-I Y 37. M/S PHILIPS(I) LTD. 5.2(i) 138 N MUMBAI-III, VI, VII Y 38. M/S OPTEL TELECOMM- UNICATION 5.2(i) 150 N BHOPAL Y 39. M/S KILBERN ENGINEERING 5.2(i) 176 N MUMBAI-II, III, V, VI, PUNE Y 40. M/S COSMO FILMS LIMITED 5.2(i) 179 N AURANGABAD Y 41. M/S HIMACHAL FUTURISTICS 5.2(i) 199 N CHANDIGARH - I Y 42. M/S TIDE WATER OIL CO.(I) 5.2(ii) 161 N CALCUTTA-II Y Modvat- oils greases 43. M/S GRASIM INDUSTRIES LTD. 5.4 139 A INDORE-I Y Modvat Credit, Rule 57 CC 44. M/S KRISHNA IND. CORPN. 5.4 171 A GUNTUR Y - do - 45. M/S ELECT. CORPN. OF INDIA 5.5 110 A HYDERABAD - III Y Credit. Not reversed on raw materials written off 46. M/S BALMER LAWARIES 5.6 118 N LUCKNOW Y Credit on improper document 47. M/S R.C.F. LTD. 5.8 73 PA MUMBAI - II III Y Modvat credit 48. M/S INDIAN LEAD LIMITED 5.8 94 A MUMBAI-VI Y - do - 49. M/S ANIL SILK MILLS SURAT 6.2(i) 169 Y Exemption of AE D processed fabrics Tyre cord fabrics 50. M/S TYRE CORPN. OF IND. LTD. 62(ii) 180 A CALCUTTA-III - do - 51. M/S IOC LTD. 6.3 153 A CALCUTTA-II Y Exemption on interm. goods 52. M/S GVK INDUSTRIES LTD. 7.1(a) 42 A VISAKHA- PATNAM Y Goods manufact- ured at site 53. M/S KIRLOSKAR AAF LTD. 7.1(b) 47 N BANGALORE Y 54. M/S NTPC 7.2(i) 201 N RAIPUR Duty not levied - Coal ash 55. M/S SPONGE IRON INDIA LTD. 7.2(i) 205 PA HYDERABAD-III I - do - 56. M/S ORISSA IND LTD. 7.4 25 N BHUBA- NESWAR-II Non levy of duty - others 58. M/S CAMILIN LTD. 7.4 107 NA MUMBAI-IV Y - do - 59. M/S SRIPATHI PHARMA- CEUTICALS LTD. 8.1(b) 70 N HYDERABAD-I III GUNTUR Y Valuation - price fixed by Government. Jt. meeting held on 24.4.2001. Response awaited. 60. M/S TELCO LTD. 8.2(i) 32 A JAMASHDPUR Y Valuation - pre delivery Inspt. Ch. 61. M/S OWENS BROCKWAY (I) LTD. 8.2(ii) 184 N Y Valuation - Cost of packing. Opinion of MOL received on 26/4/2001 62. M/S HINDUSTAN DEVELOPMENT CORPN. 8.3(d) 156 A CALCUTTA-I Y Valuation - goods cleared to sister units. 63. M/S RIKHI INDUSTRIES LTD. 8.4 207 N HYDERABAD-III Y (PAC) Valuation - brand name owner 64. M/S ESPI IND. CHEMICALS 8.4 220 N HYDERABAD-III Y (PAC) - do - 65. M/S DABUT (INDIA) LTD. 8.8 83 PA MEERUT-I Y Valuation - others cases 66. M/S AXILES INDIA LTD. 8.8 89 A CHENNAI-II Y - do - 67. M/S NIDHI POLYSTER LTD. 8.8 154 N MUMBAI-III Y - do - 68. M/S SUPREME PAPER MILLS 8.8 178 A CALCUTTA-III Y - do - 69. M/S UTCAL AUTOMOBILES 9.1(i) 2 N JAMSHEDPUR Y Classification - Motor Vehicle bodies 70. M/S NEEWLINE ENTERPRISES LTD. 9.1(i) 18 N SURAT-II Y - do - 71. M/S BUS BODY BUILDERS WORKS 9.1(i) 43 N HYDERABAD-I Y - do - 72. M/S RUBY COACH BUILDERS 9.1(i) 68 N AHMEDABAD-I Y - do - 73. M/S MOTOR GENERAL SALES LTD. 9.1(i) 87 N LUCKNOW Y - do - 74. M/S TATA HOLSET LTD. 9.1(ii) 202 N INDORE Y Classifi- cation - Turbo charger 75. M/S MANEESH PHARMACEUTI- CALS PVT. LTD. 9.4 159 A MUMBAI-II Y Classifi- cation - Vitamins 76. M/S B.P.C.L. 10.1 185 A DELHI-I Y - Incorrect rebate - ATF 77. M/S IOC LIMITED (SAHAR) 10.1 200 N MUMBAI-IV Y - do - 78. M/S VISHNU CO. NEW DELHI 11.2(a) 209 N DELHI - I Y Higher abatement under MRP based assessment 79. M/S COLGATE PALMOLIVE 11.2(b) 28 N AUR/MU-I IV Y - do - 80. LAKME LTD. 11.2(b) 103 N MUMBAI-II Y - do - 81. M/S BOUSH LOMB (I) LTD. 11.2(b) 208 N JAIPUR-I Y - do - 82. M/S SIMILA CHEMICALS (P) 11.2(b) 210 N DELHI-I Y - do - 83. M/S H.R. JOHNSON (I) LTD. 11.2(c) 97 N MUMBAI-VI/VII Y - do - 84. 12.5.1 Y(11/14) REVIEW PARA ON SERVICE TAX (20 PARAS) 85. 12.5.2. Y 86. 12.5.3. Y 87. 12.6.1. Y 88. 12.7.1. Y 89. 12.7.2. Y 90. 12.7.3. Y 91. 12.7.4. Y 92. 12.7.5. Y 93. 12.8.1. Y 94. 12.8.2. Y 95. 12.8.3. Y 96. 12.8.4. Y 97. 12.8.5. Y 98. 12.8.6. Y 99. 12.9. Y 100. 12.10(i) Y 101. 12.10(ii) Y 102. 12.10(iii) Y TOTAL 38+38 64+38 30+20 20 14+18