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TMI BlogRegarding constitution of Committees to advise the authority for writing off of arrears of Central Excise duty and Customs duty.X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioners of Central Excise & Service Tax, All Chief Commissioners of Central Excise & Customs, All Chief Commissioners of Customs, All Chief Commissioners of LTU, Chief Commissioner (TAR). Sub: Writing off of arrears of Central Excise duty and Customs duty - Constitution of Committees to advise the authority for writing off of arrears-reg. Sir, I am directed to invite reference to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, been decided by the Board to constitute three - member Committees of Chief Commissioners and Commissioners, which will examine the proposals for write - off of irrecoverable arrears and recommend deserving cases to the authority competent to order such write - off in terms of the Board's Circular dated 21.9.1990. While the Committee of Chief Commissioners shall be constituted by the Board, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the amount of duty/tax proposed to be written off, shall examine the proposal and if prima - facie satisfied, request the Board or the Zonal Chief Commissioner, as the case may be, for constitution of an appropriate Committee. The Committee so constituted shall examine the proposals and on the basis of the recommendation of the Committee, the competent authority shall write - off arrears in dese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Customs / Commissioner of Central Excise Committee of two Commissioners of Customs & Central Excise/ Central Excise/ Customs and one Commissioner (TAR) nominated by CC(TAR)) (a) Full powers for abandonment of irrecoverable amounts of fines and penalties imposed under Customs Act, 1962, and Central Excise Act, 1944. (b) To write off irrecoverable amounts of Customs/Central Excise duties u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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