9911796707
TMI BlogConstitution of Committee to scrutinize / accept Declarations filed by the assessee under the provisions of Section 11 A(2) of the Central Excise Act, 1944 OR Section 11 A(7) (i) of the Central Excise Act, 1944 OR Section 73(3) of the Finance Act, 1994 OR Section 73 (4A) of the Finance Act, 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944 OR Section 11 A(7) (i) of the Central Excise Act, 1944 OR Section 73(3) of the Finance Act, 1994 OR Section 73 (4A) of the Finance Act, 1994 1. In terms of Section 11A(2)of the Central Excise Act, 1944, when, under the provisions of clause (b) to sub-section (I) to Section 11 A of the Central Excise Act, 1944, as amended, the assessee pays duty of excise along with interest payable thereon and informs of such payment in writing to the Central Excise officer, the said officer shall not serve a demand notice to the said assessee for the duty so paid or any penalty under the provisions of Central Excise Act, 1944 or rules made there under. 2. In terms of Section 11 A(7)(i) of the Central Excise Act, 1944, when, un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e / service provider has to give details of payment of duty/tax along with interest and prescribed penalty with request to close the case being not a case involving intention to evade the revenue 6. Constitution of Committee:- To decide whether a benefit of waiver of demand notice is to be granted in any of the above said situation there shall be a Committee of officers. The Committee will consist as under:- a. Commissioner, Central Excise, Customs & Service Tax, Rajkot :- Chairman b. All the Additional Commissioners posted in CCE, Rajkot Commissionerate :- Members c. Divisional Assistant/Deputy Commissioner in charge of the unit or assessee whose declaration is taken up for discussion :- Members d. Deputy / Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtifying that the amount of duty/tax and the interest due have been fully paid by the declarant. 9. The declaration will initially be processed and scrutinized by the Assistant / Deputy Commissioner, In-charge of the Central Excise/Service Tax Division, Assistant / Deputy Commissioner, Audit and by the Assistant / Deputy Commissioner, Anti- Evasion as the case may be, as per-criteria prescribed below. All the declarations pertaining to Audit will be placed before the Audit Monitoring Committee (MCM) by Audit Section & the MCM will decide on whether these declarations are to be accepted or not, in case the MCM decides that any declaration is to be put up before the committee then only such declarations will be referred to the committee. All ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The decision of the Committee will be conveyed by the Secretary to all concerned for the necessary action. The Committee will meet at least once in a month, ideally on the day when the Excise Monitoring Committee Meeting (ECM) is held in the Commissionerate, or as may be decided by the Chairman, 13. In order to judge whether there was any willful mis-statement or suppression of facts on the part of the applicant, the following criteria shall be considered for acceptance / rejection of the declarations i. whether the applicant's reason for non payment of duty / tax appears prima-facie reasonable. ii. whether duty / tax is now paid in full indicating amount iii. whether interest is also paid, (indicate amount). iv. whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
