Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 432 - HC - Central ExciseCollection of un-dated/post-dated cheques - Seizure/detention of goods - provisional attachment of property - Held that: - the conclusion in para 4.4 that "the responsibility of accepting undated cheques from the assessee cannot be fixed on any individual officer" since "they have acted in the best interest of Govt. revenue" being contrary to fact and law cannot therefore be accepted. Administering a mere 'warning' to the officers involved underplays the seriousness of the issue. Learned counsel appearing for the CVC referred to Section 8 of the Central Vigilance Commission Act, 2003 (CVC Act) which delineates the functions and powers of the CVC. The Court directs that a copy of the affidavit be filed by the Revenue be served on the counsel for the CVC to examine if the report dated 25th May 2017 of the Superintendent (Vigilance) of the anti-evasion enclosed with it as Annexure A/2 discloses the commission of an offence which may be punishable under the Prevention of Corruption Act, 1988. The Court requests the CVC to place before it, before the next date, a note on what possible regulatory framework can be put in place to strengthen the vigilance system in the Ministries and Departments of government concerned with collection of indirect taxes, with particular reference to excise duty, customs duty and service tax.
|