Indirect Tax Dispute Resolution Scheme'2016 - Central Excise - TRADE NOTICE NO. 06/2016-17

GOVERNMENT OF INDIA OFFICE OF THE PRINCIPAL COMMISSIONER CENTRAL EXCISE SERVICE TAX PATNA C.R. (ANNEXE) BUILDING, BIR CHAND PATEL MARG, PATNA-800001. C. No. IV(39)38//Tech/CCE/PAT/14/Pt-I/1074-96 Dated: 25-07-2016 TRADE NOTICE NO. 06/2016-17 Attention of the trade and all concerned is invited to letter F. No. 1080/06/DLA/1DRS/2016/926 dated 01.05.2016 by Government of India, Ministry of Finance, Department of Revenue, Directorate of legal affair, CBEC, New Delhi regarding Indirect Tax Dispute Resolution Scheme'2016. The contents of the aforesaid circular are reproduced below:- Sub : Indirect Tax Dispute Resolution Scheme'2016. The Chapter XI of the Finance Act'2016 (28 of 2016) comprising of Section 212 to 21 8, is in respect of the Indirect Tax Dispute Resolution Scheme, 2016. The said Scheme allows the party in appeal before the Commissioner (Appeal) on 1 st March '201 6, to file a declaration before the Designated Authority for the purpose of availing the benefit of the scheme. 2. As per clause (e) to sub-section (l) to Section 213 of the Finance Act'2016 the Deputy Commissioner (Anti-Evasion), Central Excise Service Tax (Hqrs.), Patna has been nominated as designated authority for the purposes of this scheme. 3 The indirect Tax Dispute Resolution Scheme Rules, 2016 has been notified by Notification No.29/2016-CE(NT) dated 31 st May 2016 . These rules provide for the forms to be used for making the scheme operational. Following Forms have been prescribed by the said Rules: a) Form I has been prescribed for making declaration under the scheme. b) Form 2, is the form in which the designated authority shall give the acknowledgement about the receipt of declaration by him. Once such an acknowledgement has been given by the designated authority, the proceedings before the Commissioner (Appeals) shall remain suspended for sixty days, and the Commissioner will not proceed any further with the appeal till expiry of said sixty days. c) Form 3, is the form to be filed by the declarant giving the details of the amounts -deposited by him as required under the scheme. Declarant has to deposit the sums required to be deposited by him within fortnight of the receipt of the dated acknowledgement and report the details of deposit made within seven days of making the deposit to the designated authority. d) Form 4, is the form in which the said designated authority shall pass an order of discharge of dues in respect of the case before Commissioner (Appeals) for which the declaration has been made in Form l. 4. Upon receipt of the order in Form 4 from the declarant the same shall be matched with the copy received directly from the designated authority and the appeal shall be removed from pendency as being disposed of. Since the Commissioner (Appeals) has not decided on the issues raised in appeal, said disposal of appeal shall have no binding precedent value. (Issued in File C. No. IV(39)38//Tech/CCE/PAT/14/Pt-I) Encl: Notification No. 29/2016-CE (NT) Dated: 31.05.16 along with Form 1,2,3, 4 (Anand Kumar) Joint Commissioner