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TMI BlogConsolidation of Reports/Returns sent to PAC Section of the Board & forwarding of list of pending Paras – regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore 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 ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O- -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- fixatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TD 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Ty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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