Constitution of Commission to be called the Customs and Central Excise Settlement Commission, for settlement of cases under Chapter V of the Central Excise Act, 1944 (I of 1944) and Chapter XIVA of the Customs Act, 1962 - Central Excise - Public Notice No. 01/2019

कार्यालय प्रधान आयुक्त केंद्रीय वास्तु एंव सेवाकर आयुक्तालय नव केंद्रीय राजस्व भवन , स्टेच्यू सर्किल सी - स्कीम जयपुर 302005( राज .) C. No. IV=16(9)Policy/T.N./2017/1040 Date: 15.03.2018 Public Notice No. 01/2019 Sub: Constitution of Commission to be called the Customs and Central Excise Settlement Commission, for settlement of cases under Chapter V of the Central Excise Act, 1944 (I of 1944) and Chapter XIVA of the Customs Act, 1962 All concerned are hereby informed that in exercise of the powers conferred by sub-section (I) and sub-section (2) of section 32 of the erstwhile Central Excise Act, 1944 (l of 1944), the Central Government has constituted a Commission to be called the Customs and Central Excise Settlement Commission, for settlement of cases under Chapter V of the Central Excise Act, 1944 (I of 1944) and Chapter XIVA of the Customs Act, 1962 (52 of 1962). The Commission functions within the Department of Revenue, Ministry of Finance of the Central Government (constituted by Notification No. 40/99-C.E. (N.T.) dated 09.06.1999), and the same has been made applicable settlement of Service Tax Notification No. 16/2012- S.T. dated 29.05.2012. 2. The object behind the setting up the Settlement Commission is to create a channel whereby tax disputes can be settled expeditiously and in a spirit of conciliation rather than prolonging them through adversarial attitude. The Commission is not designed. to provide an escape route for tax evaders. It is, in fact, designed to provide a balanced resolution of tax disputes with a view to avoid lengthy litigation. In the proceedings before the Commission, there are no adversaries but only parties to the Settlement. Any assessee can make an application in such form and in such manner as prescribed by the Commission and containing Full True disclosure of his duty liability which has not been disclosed before the proper officer having jurisdiction, the manner in which such liability has been derived, the additional amount of Customs or Excise Duty or Service Tax accepted to be payable by him as also the particulars Of excisable goods or import or export goods or taxable services in respect of which he admits short levy. 3. The address of the Settlement Commission for the taxpayers of Jaipur Commissionerate is as under:- Principal Bench, New Delhi Customs Central Excise Settlement Ctnnmission, Room Nos.345-363, 3rd Floor, Hotel Samrat, Kautilya Marg, Chanakyapuri, New Delhi-110021. 4. Trade and industry associations/chambers of commerce all concerned are requested to further inform all their members about the content of this public notice. ( प्रमोद कुमार सिंह ) प्रधान आयुक्त