Instructions relating to miscellaneous Anti-Evasion matters - Central Excise - F.No 201/ 07/2006-CX6

F.No 201/ 07/2006-CX6 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs New Delhi dated the March 31, 2006 Subject: - Instructions relating to miscellaneous Anti-Evasion matters Centralized Preventive / Anti-evasion wings- Attention is invited to the Board's instructions issued in September 2001 wherein the Preventive/ Anti-evasion wing were centralized at the Commissionerate Head Quarters. It is once again reiterated that the Preventive/ Anti-evasion units are to be centralized at the Commissionerate Headquarters. Branches of the Headquarters preventive unit can be located in divisions, which are situated away from the Commissionerates . Supply of Relied upon Documents and Certified copies of seized records- In normal course, Relied Upon Documents of the show cause notice are retained till the case attains finality. However, it is seen that the other unrelied upon documents are not being returned in time. In this regard, it is reiterated that unrelied upon documents have to be returned at the earliest. Further, Certified copies required for statutory and financial purposes should be given, at the cost of the assessees, within 30 days from the date the documents are taken by the department. Identity Cards- It is also reiterated that Identity cards are to be carried by all the officers at all times. All the officers should present their identity cards at the time of visit to any unit.The officers should also make entries of relevant particulars in Visitor's Book being maintained by the assessees in case of any such visits. Avoidance of vexatious searches- Attention is invited to the provisions of section 22 of the Central Excise Act, 1944 which states that any Central Excise or other officer exercising powers under the Central Excise Act 1944 or under the rules made there under, searches or causes to be searched, any premise or carries out vexatious detention, or arrests any person or commits any other act to the injury of any person, without having reason to believe that such act is required for the execution of his duty is punishable under the Act. The Board desires that the Chief Commissioner and Commissioners should ensure that the officers exercising such powers are advised suitably in this regard. These instructions are to be implemented strictly . Any violation of these instructions would be viewed seriously.