N/N. 29/2016-Central Excise (N.T.), Dated: May 31, 2016 notifying "the Indirect Tax Dispute Resolution Scheme Rules, 2016"- - Central Excise - Trade Notice No. 01 /2016

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE PLOT NO. 6776/B-L SIDDHI SADAN, NARAYAN UPADHYAYA MARG BHAVNAGAR-364001 F No. V/08-01/Tech/2016-17 Dated: 28th July, 2016 Trade Notice No. 01 /2016 Sub: N/N. 29/2016-Central Excise (N.T.), Dated: May 31, 2016 notifying the Indirect Tax Dispute Resolution Scheme Rules, 2016 Attention is invited to all the members of Trade / Industry, Trade Association, Chambers of Commerce and Industry, RAC, Exporters, Importers and all concerned that the Central Government has notified the Indirect Tax Dispute Resolution Scheme Rules, 2016 introduced by Chapter Xl of the Finance Act, (28 of 2016) comprising of Section 212 to 218 and necessary Rules under the said scheme have been notified vide Notification No. 29/2016-Central Excise (N.T.), Dated: May 31, 2016 as the Indirect Tax Dispute Resolution Scheme Rules, 2016. [Copy enclosed herewith]. 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 1st June, 2016. The following norms have been prescribed under the said rules: (a). Form 1, has been prescribed for making 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 Sixty days. (c) Form 3, is to be filled by the declarant giving the details of 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. The provisions of this 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). 4. The undersigned has designated Yogesh P. Unde, Assistant Commissioner [TRC], Central Excise, Bhannagar having address at - Plot No. 6776/B-I Siddhi sadan, Narayan Upadhyay Marg, Bhavnagar, 364001 as designated 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, Chambers of Commerce and Industry, RAC , Exporters , Importers and all concerned may contact the above officer for further details. 5. 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 Public Interest. Encl: (1) Notification No. 29/2016-C.E.(N.T.), Dated:31.05.2016 (2) Chapter XI of the Finance Act, (28 of 2016) [H.S. Narang] Commissioner Central Excise, Bhavnagar.