Check-list for adjudication - Regarding - Central Excise - 9/93-CX.6

Check-list for adjudication - Regarding Circular No. 9/93-CX.6 Dated 8-7-1993 [From F.No. 208/63/92-CX.6] Government of India Central Board of Excise Customs New Delhi Subject : Check-list for adjudication - Regarding. Reference is invited to a check-list pertaining to classification price-lists and Modvat to be seen on Annexures I, II and III respectively devised by the Collector of Central Excise II Banglore to overcome the problem of delay faced in the process of adjudication. Facts in each case have to be studied often making it necessary to invoke the extended period under proviso to section-11A of Central Excise Salt Act. 1944 issuing show Cause Notice becomes a routine affair besides entailing undue delay on account of Appeals and reviews resulting in considerable harassment to the assessees. The Assistant Collectors/Investigating Officer may apply this check-list for proper appreciation of facts and scrutiny of case files before submitting the case files. 2. You are requested to examine and adopt this check-list if you find it useful. Annexure-I Check List A. Cases Pertaining to Classification List (a) Whether the classification list pertaining to the product has been approved finally or provisionally. (b) Whether product literature/process of manufacture/description of goods was submitted alongwith the classification list filed. (c) Grounds for invoking the extended period (d) Whether assessments have been finalised for the period covered under the notice. If not, the reasons for keeping it pending. (e) Is the show cause notice issued because of Audit observations or becuase an offence case is being regisered. (f) Any Audit/Court case pending/decided. If so, the present position of the same. (g) Any other information useful in this regard. Annexure-II B. Check List (a) Whether price lists filed have been approved finally or provisionally for the product. (b) Whether copies of the contract or other relevant agreement filed along with the price list. (c) Grounds for invoking the extended period. (d) Whether assissments have been finalised for the period covered under the notice. If not, the reasons for keeping it pending. (e) Is the show cause notice issued because of Audit observations or because an offence case is registered. (f) Any Audit/Court case pending/decided. If so the present position of the same. (g) Any other information useful in this regard. Annexure-III C. Case relating to Modvat (a) Whether the item in question was declared and if so, the details thereof. (b) Whether the assessee was submitting duty paying documents for defacing and also the copy of the same alongwith the RT12 return. (c) whether full description was given in RG-23A Pt. I of the product as mentioned in the declaration filed under Rule 57G. (d) Whether the RT12s for the period covered under the Show Cause Notice has been assessed. If not the reasons thereof. (e) Is the snow cause notice issued becuase of audit observations or because an offence case is registered. (f) Grounds for invoking extended period under Rule 57 I of Central Excise Rules, 1944 (g) Any Audit/Court case pending/decided. if so, the present position of the same. (h) Any other information useful in this regard.