Measures to provide deterrence for tax evaders in the manufacturing sector-reg. - Central Excise - F.No. 224/40/2006-CX-6

F.No. 224/40/2006-CX-6 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs *** New Delhi dated the January 15 th , 2007 To All Chief Commissioners of Customs Central Excise All Chief Commissioners of Central Excise All Commissioners of Central Excise All Commissioners of Customs Central Excise Sir/Madam, Sub: Measures to provide deterrence for tax evaders in the manufacturing sector-reg. *** In continuation of the letter of even number dated 30.12.2006 on the above subject, please find enclosed, two separate proforma for forwarding the proposals in terms of notification No. 32/2006-C.E.(NT) dated 30 th December, 2006. 2. The first proforma is for sending the proposals from Commissionerate/zonal unit of the DGCEI to the Chief Commissioner/DGCEI. The second proforma is for sending the proposals by the Chief Commissioner/DGCEI to Member(CX). It may kindly be ensured that all the proposals are sent in these proforma only. Yours faithfully, (Rahul Nangare) Under Secretary (CX-6 8) PROFORMA FOR SENDING PROPOSAL BY COMMISSIONER/ADGCEI TO THE CHIEF COMMISSIONER/DGCEI 1. Name and address of the manufacturer/dealer/exporter 2. Range, Division Commissionerate 3. ECC No. 4. Commodity manufactured/traded/exported 5.1 Dates of Search Operation 5.2. Date of detection of cases (other than search cases) 6. Brief nature of offence committed 7. Evidence/Records (Please specify major records, evidence including statements which have been relied upon and contents thereof). 8. Approximate amount of duty evasion and period involved. 9. Describe the facilities which are proposed to be restricted and the proposed period of restrictions along with justification 10. Views of the Commissioner/ ADGCEI as to whether records and evidence are sufficient to form a reasonable belief that the person has knowingly committed the specified offences I have gone through the records and evidence relating to this case and satisfied that these are sufficient to form a reasonable belief that the person against whom the proceedings are initiated has knowingly committed the offence and action under notification No 32/2006 - CE (NT) should be initiated against them. Commissioner/ADGCEI Date Enclosures Note: 1) Wherever necessary a separate note may be enclosed. PROFORMA FOR SENDING PROPOSAL BY CHIEF COMMISSIONER / DGCEI TO THE MEMBER (CX) 1. Name and address of the manufacturer/dealer/exporter 2 Range, Division Commissionerate 3. ECC No. 4. Commodity manufactured/traded/exported 5.1 Dates of Search Operation 5.2. Date of detection of cases (other than search cases) 6. Brief nature of offence committed 7. Evidence/Records (Please specify major records, evidence including statements which have been relied upon and contents thereof). 8. Approximate amount of duty evasion and period involved. 9. Date of receipt of proposal from Commissioner/ADGCEI 10. Date of personal hearing 11. Main submissions during personal hearing 12. Describe the facilities which are proposed to be restricted and proposed period of restrictions alongwith justification. 13 Views of the Chief Commissioner/ DGCEI as to whether records and evidence are sufficient to form a reasonable belief that the person has Knowingly committed the specified offences I have gone through the records and evidence relating to this case and satisfied that these are sufficient to form a reasonable belief that the person against whom the proceedings are initiated has knowingly committed the offence and action under notification No 32/2006-CE(NT) should be initiated against them. Chief Commissioner/DGCEI Date Enclosures : Note: 1) Wherever necessary a separate note may be enclosed.