Implementation/Commencement of Indirect Tax Dispute Resolution Scheme Rules, 2016 - Central Excise - Public Notice No. 01/2016- 2017

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER, CENTRAL EXCISE SERVICE TAX, AHMEDABAD ZONE, CENTRAL EXCISE BHAVAN,REVENUE MARG. AMBAWADIS AHMEDABAD - 380015 F. NO. IV/ 16-20/CCO/GST/2016-18 DATED 10.06.2016 Public Notice No. 01/2016- 2017 Subject: Implementation/Commencement of Indirect Tax Dispute Resolution Scheme Rules, 2016 reg. Attention is invited to all the members of Trade/Industry, Trade Association, Chambers of Commerce and Industry, RAC, Exporters, Importers and all others concerned that the Central Government has notified Indirect Tax Dispute Resolution Scheme, 2016 introduced by Chapter XI of the Finance Act, (28 of 2016) comprising of Sections 212 to 218 and necessary Rules under the said Scheme have been notified vide Notification No. 29/2016- CE (NT) dated 31.05.2016 as the Indirect Tax Dispute Resolution Scheme Rules, 2016. Available on link http://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-act/notifications/notfns-2016/cx-nt2016/cent29-2016. pdf. 2. The Scheme provides for settlement of disputes on payment of tax dues along with interest and twenty-five per cent of the penalty imposed in the impugned Order-in- Original in respect of cases pending before Commissioner (Appeals) as- on the 1st March, 2016. The said scheme is applicable to the declarations made upto the 31st day of December, 2016. In such cases, the proceedings against the assessee will be closed and also get immunity from prosecution. The scheme has been launched with effect from 01st June, 2016. The following forms have been prescribed under the said rules: (a) Form 1, has been prescribed form ing declaration under the scheme. (b) Form 2, where the designated authority shall give the. acknowledgement about the receipt of declaration by him. Once such an acknowledgement has been given by the designated authority, the proceedings before the Commissioner (Appeal) shall remain suspended for sixty days, and the, Commissioner will not proceed any further with the appeal till expiry of said sixty days. (c) Form 3, is to be filled by the declarant giving the details of the amounts deposited by him as required under the scheme. The Declarant has to deposit the sums required to be deposited by him within a fortnight of receipt of the dated acknowledgement and report the details of such deposit within seven days to the designated authority. (d) Form 4, is the form in which the said designated authority shall pass an order of discharge of dues in respect of the case pending before Commissioner (Appeal) for which the declaration has been made in Form 1. 3. Commissioner (Appeals) will on receipt of the order in Form 4 from the declarant, shall match the same with the copy received directly from the designated authority and shall remove the case of appeal from his pendency as being disposed off. Since, Commissioner (Appeals) has not decided on the issues raised in appeal, the said disposal of appeal shall have no binding precedent value. 4. The provisions of the scheme shall not apply, if- (a) the impugned order is in respect of search and seizure proceeding; or (b) prosecution for any offence punishable under the Act has been instituted before the 1st day of June, 2016; or (c) the impugned order is in respect of narcotic drugs or other prohibited goods; or (d) impugned order is in respect of any offence punishable under the Indian Penal Code (45 of 1860), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) or the Prevention of Corruption Act, 1988 (49 of 1988); or (e) any detention -order has been passed under the Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974 (52 of 1974). 5. All the Principal Commissioners and Commissioners of Central Excise Service Tax, Ahmedabad Zone shall designate a authority/officer under clause (e) to Sub- section (1) to Section 213 of the Finance Act, 2016 for the purpose of this Scheme. All the members of Trade/Industry, Trade Association, Chamber of commerce and Industry, RAC, Exporters, Importers and all others concerned may contact the respective jurisdictional Commissionerates for further details. 6. All Trade Associations are requested to bring the contents of this above notice to the trade in general and their member manufacturers in particular. This Notice is issued in the Public Interest. 7. Hindi version follows. (Vijayant Singh) Additional Commissioner