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Regarding constitution of Committees to advise the authority for writing off of arrears of Central Excise duty and Customs duty.

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..... st June, 2011 To All Chief Commissioners 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 Committ .....

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..... itution of Committees at different levels for taking a decision to write off arrears in deserving cases. 3. It has, therefore, 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 .....

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..... istant Commissioner in the prescribed format (Annexure A), the Zonal Chief Commissioner or the jurisdictional Commissioner, depending on 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 .....

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..... Act, 1944. (b) To write off irrecoverable amounts of Customs/Central Excise duties upto Rs. 15 lakh subject to a report to the Board. 2. Commissioner of Customs Central Excise / Commissioner 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)) .....

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..... e field formations are, therefore, directed to take action on the above lines. If any difficulty is faced, the same should be brought to the notice of the Board. Yours faithfully, Click here for Annexure - A (Surendra Singh) Under Secretary to the Govt. of India - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia .....

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