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Audit Para No. 501 to 5018 of Chapter V of Audit report no. 01 of 2021 of SCNs and Adjudication process in CBIC-reg. - Central Excise - CBIC-90206/1/2021-CX-IV Section-CBEC

Extract

..... uance of SCNs and disposal of adjudication matters including call book cases. 2. Briefly, the Audit has pointed that (i) Draft SCNs have been found pending for issuance. (ii) There is inordinate delay in adjudication. (iii) Adjudication orders have not been issued within stipulated period after completion of personal hearings. (iv) Periodical review of call book cases has not been done. (v) In certain cases, the records/files pertaining to adjudication have not been produced before Audit Party. 3. With the introduction of GST law, Board has consistently expressed its desire and resolve that it is of utmost importance to dispose the legacy matters related to Central Excise and Service Tax regime as expeditiously as possible. In this regard, .....

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Audit Para No. 501 to 5018 of Chapter V of Audit report no. 01 of 2021 of SCNs and Adjudication process in CBIC-reg. - Central Excise

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..... as expeditiously as possible but not later than one month in any case, barring in exceptional circumstances to be recorded in the file. The order is required to be communicated to the assessee in terms of provisions of Section 37C of the CEA, 1944." Audit has observed that in certain cases, adjudication orders have been issued beyond stipulated period and no justification has been recorded in the file explaining delay. It is, therefore, reiterated that timelines of completing adjudication process must be followed and in exceptional cases of delay beyond stipulated period, reasons for the delay must be recorded on file. 4.4 Audit in its report has also pointed incidences of periodical non-review of Call Book cases, non/delayed retrieva .....

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Audit Para No. 501 to 5018 of Chapter V of Audit report no. 01 of 2021 of SCNs and Adjudication process in CBIC-reg. - Central Excise

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..... he call book. 4.4.3 Therefore, it should be ensured that instructions issued vide Master circular no. 1053/02/2017/CX dated 10.03.2017 in this regard are adhered to. 4.4.4 Further, it has been pointed that in contravention to the Board's D.O letter dated 04.03.1992, there are instances where prior approval is not taken from the Commissioner before transferring the case to Call book. In this regard, the instructions issued by Board vide above mentioned D.O letter dated 04.03.1992 are reiterated. The cases must be transferred to call book only with the approval of Commissioner as stipulated earlier. A comprehensive one-time review of all cases may also be carried out in this regard and necessary action taken. 4.4.5 For proper handling of .....

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Audit Para No. 501 to 5018 of Chapter V of Audit report no. 01 of 2021 of SCNs and Adjudication process in CBIC-reg. - Central Excise

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..... made available to the audit parties of the Accountant General. It may be seen that the above-mentioned Circular was issued keeping in view the basic premise that audit parties cannot question the decision taken by the judicial or quasi-judicial authority. The said circular thus needs to be read in proper context that sharing of records with audit parties does not interfere with the judicial/quasi-judicial proceedings. The audit parties may require the production of the records for ensuring that due procedure is followed or otherwise. Therefore, the request of the Audit for production of records must be acceded to. 4.6 Attention is invited to the instructions issued by the Board vide Circular No. 716/32/2003-CX., dated 23-5-2003 wherein the .....

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Audit Para No. 501 to 5018 of Chapter V of Audit report no. 01 of 2021 of SCNs and Adjudication process in CBIC-reg. - Central Excise

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