Recovery and write-off instructions for arrears of revenue

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..... e Commissioners in response to PAC's Advance Questionnaire on Audit Para 2.5/97-98, relating to steps taken for recovery of confirmed demands, it is observed that the powers acquired for attachment and sale of defaulters property under the Customs (Attachment of Property of Defaulters for recovery of Government dues) Rules, 1995, as made applicable to Central Excise, are not being effectively util .....

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..... ctive action or response, should be referred to the Recovery Cell of the Commissionerate where the assessee may have, as per available information, some movable/immovable property so that action is initiated as per guidelines. 3. There should be no reason to show arrears of revenue pending Certificate Action for years on end- If despite efforts by District Authorities and our Recovery Cells, Govt .....

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..... being stayed for recovery where parties are not paying the dues to exchequer despite all efforts and where coercive measures like Rule 230 action has not yielded results and where amounts involved are significant, to the taken up for action by Recovery Cells in future rather than being referred to District Authorities as being done in routine hitherto. 6. Some further guidelines in this regard a .....

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