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TMI BlogConsolidation of Reports/Returns sent to PAC Section of the Board & forwarding of list of pending Paras – regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... terly report. 3. Every year after the Audit Report is presented before the Parliament and received in the Ministry, a report is sought from all Commissioners in prescribed proforma I(monthly) & II(quarterly)[as per Annexures B and C] to give the progress/ ATN in respect of each Audit Para. The report in Profoma I covers only those cases of the Commissionerate which are reported in the Audit Report. However Proforma II relates to objections detected in respect of other Commissionerates where similar short levy have been noticed in the reporting Commissionerate. This exercise is repeated every year for every new Audit Report. Right now the Board is getting progress reports of ATNs relating to the years right from 1986-87 to 1998-99 (i.e.13 years). 4. It is proposed to combine all the separate reports in Proforma I (Annexure B) into a single monthly, report, where the Commissioners would give the progress of each Audit Para (indicating the year to which it relates) which has not yet been settled. In case there is no progress in respect of any Audit Para in a particular month, the covering letter of the report should mention this fact and the reports in Proforma I of the previous mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stry does not monitor their disposal. Non-converted (or non-included) Draft Audit Paras should be disposed of through discussions at the level of the local/State A.G. The details of DAP's which have been converted to Audit Paras can be ascertained from the key which accompanies each Audit Report of the C&AG. ii. There may be cases where the Ministry may have contested the objection at the DAP stage but subsequently when the DAP gets converted to Audit Para there may be a change in the stand of the Ministry because of new facts, interpretation or judicial pronouncements. Or conversely, initially Ministry may have admitted the objection but later revised its stand. As such reliance should be placed on the last ATN of the Ministry only and which forms the basis of the settlement intimation from C&AG. 9. In respect of paras which stand settled efforts should now be made to dispose of all related cases of adjudication, provisional assessment etc. 10. In respect of paras which are still pending settlement, as per the enclosed list, action should be taken as follows, as per existing instructions- i. where Ministry has admitted the objection adjudication process should be completed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds Monthly Nil 19. 381/8/88-Pt dt 20.11.91 of Dir(Audit) of DGI Performance of Internal Audit Department Monthly Dir(Audit) 20. 240/12/95-CX7 dt 20.6.96 Report on position of pending ATN's Fortnightly Nil 21. 238/1/96-CX7 dt 9.1.97 Provisional assessment cases Monthly DGI 22. 240/8/98-CX7 dt 8.1.99 ATN's on AP's pertaining to the period upto 31.3.93 Monthly Nil 23. 240/8/98-CX7 dt 13.9.99 ATN's in respect of 105th Report- fixation of responsibility Monthly Nil (N.B. Sl nos. 1 to 13 combined into a single monthly report, sl nos. 14, 15 & 17 to 23 discontinued and sl no 16 continued but for objections above Rs 50 lakhs only) ANNEXURE - B PROFORMA - I (MONTHLY) ACTION TAKEN NOTES ON AUDIT REPORT 1997-98 (To be reported only for DAPs pertaining to the Commissionerate) NAME OF THE COMMISSIONERATE : _______________________________ MONTH :__________ 1. Audit Para No. : 2. Draft Audit Para No. : 3. Issue in brief : 4. Admitted /Not Admitted : 5. Remedial action taken (SCN/adjudication/recovery etc.) : 6. Revenue realised : 7. Remark : SIGNATURE OF THE COMMISSIONER ANNEXURE - C PROFORMA - II (QUARTERLY) ACTION TAKEN NOTES ON AUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Valuation - profit element 7 3.21(ii)/93-94 108/93-94 ADMITTD MUMBAI - II YES Addition of shrinkage value. 8 3.23(i)(b)/93-94 132/93-94 NOT ADMITTD CALCUTTA - I YES Sale from depot at lower price. 9 3.25/93-94 141/93-94 NOT ADMITTD CALCUTTA - II YES Whether brand name owner manufacturer (matter before PAC in AP No. 5.6/97-98) 10 3.27/93-94 220/93-94 NOT ADMITTD TRICHY -I YES Valuation of comparable goods 11 3.29(i)/93-94 43/93-94 NOT ADMITTD CALCUTTA - I Y(22/3) Exemption to goods made out of 39.20 claiming as made out of 39.01 to 39.15 [Same issue in AP no 2.13(iii)(a)/92-93- DAP Nos. 34,359 and settled] 12 - Do - 86/93-94 - DO - MUMBAI - V -do- 13 - Do - 97/93-94 - DO - CHENNAI - I/II/III -do- 14 - Do - 138/93-94 - DO - CALCUTTA - I -do- 15 - Do - 145/93-94 - DO - MUMBAI - V -do- 16 - Do - 223/93-94 - DO - CHENNAI - I/II/III -do- 17 3.37(ii)/93-94 21/93-94 ADMITTD CALCUTTA - II YES Captive consumption of PVC sheet 18 3.37(iv)/93-94 216/93-94 NOT ADMITTD CALCUTTA - II YES Duty on parts captively consumed 19 3.37(vii)/93-94 247/93-94 NOT ADMITTD CALCUTTA - I Y(27/12/2K) Excisability of prepared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re 1991. Related issue in 3.30 (ii) (d)/90-91. 11C being considered by CX -1. 20 3.33(i)(a) 404 N Bhubaneshwar - II Y Short accountal of steel. VC recd on 3/4 21 3.33(ii) 019 Y Delhi - II Y Diff between RG -I & Balance sheet 22 3.34(i) 221 N Bombay - II Y Addl. duty on Buckram captively consumed 23 3.38(i) 340 Ahmedabad - I Y(26/4) classification of HDPE tapes of width more than 5mm 24 3.38(ii)(b) 407 Y Raipur Y Responsibility to be fixed. Rajpackwell case 25 3.41(i) 015 Y Calcutta - III Y(27/11) Classification of printed polycoated paper 26 3.42(i) 154 N Calcutta - I Y Reducing medium for inks. 27 3.42(ii) 163 Y Calcutta - I Y Classification of Varnish 28 3.44 149 N Jaipur Y Classification of yarn waste 29 3.45 369 N Calcutta - I Y(28/2) Class. of Cotton bias binding tape used in footwear 30 3.52(a) 183 N Calcutta - I Y Fragmentation of SSI unit 31 3.54(i)(a) 270 Delhi - III/DGAE Ahmd - I/CCE(Adj) Y Fragmentation of SSI report from DGCEI/ & CCE awaited 32 3.54(ii) 346 N Calcutta - I Y Inclusion of plastic sacks on job-work in SSI value. 33 3.55(ii) 302 N Calcutta - II Y(20/4) Tubula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 64 N JAIPUR - I Y Intention behind SSI exemption. Same issue as in AP No.13.3/95-96 49 5.2(i) 435 MUMBAI - VII Y PAC exam. Aerated water 50 5.2(ii) 280 YES CALCUTTA - II Y(26/4) Intermediate petrol product. Same issue in settled AP No.3.2/97-98[Dap No.20, 186, 249,250]. Same issue in A.P.No.3.18(i)/94-95[DAP 80,81] 51 5.2(ii) 439 YES VADODARA Y(26/4) 52 5.4 331 N BHUB - II Y Difference in stock V.C. on 16/3 53 6.2(v) 475 NO CALCUTTA - III YES Cl. of co-polymer of polyester resin 54 6.3 492 NO ADMEDABAD - I YES Duty on intermediate , jute cloth 55 6.4 270 YES PUNE - II YES Clearance beyond adhoc exemption 56 6.5(i) 306 YES CALCUTTA - III YES 57 6.5(i) 69 YES CALCUTTA - II YES 11C contemplated by CX.4. Duty on jute captively consumed 58 7.3(i) 260 YES CALCUTTA - I Y Resp to be fixed, Modvat on paraffin 59 7.3(ii) 29 NO LACKNOW YES(79) Modvat credit 60 7.3(iii) 234 NO ALLAHABAD YES Modvat on crates 61 7.3(iii) 341 NO INDORE Y Modvat on cops for winding yarn 62 7.4 78 HYDERABAD - I Y Scrap cleared under 57F(2) 63 7.8 384 HYDERABAD - III Y 64 7.13(1) 283 YES MUMBAI - II Y Mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 3 2.5(iii) Y 3 cases still to decided by Belgaum 4 2.6(iii) Y Report recd 5 2.6(iv) Y -do- 6 2.6(v) Y -do- 7 2.7(ii) Y -do- 8 2.7(v) Y -do- 9 2.8(i)(a) Y -do- 10 2.8(ii)(a) Y Report awaited from CHND - II 11 2.8(ii)(b) Y Report awaited from CAL - III 12 2.11.A(i)(b) Y Report awaited from Vishakhapatnam 13 2.11.A(i)(c) Y Report awaited from Surat - I/II 14 2.11.A(ii)(a) Y Report awaited from Pune - I/II 15 2.11.A(ii)(b) Y Report awaited from Nagpur 16 2.13(ii) Y 5 cases still to be adj. by Mumbai - VII 17 2.13(iii) Y Report recd 18 2.15(iii)(a) Y - do - 19 2.16 Y - do - 20 2.20(i) Y Report awaited from CHND - I & II 21 2.20(iv) Y Report awaited from Bolpur 22 3.5(i) Y SOAPS AND DETERGENTS 23 3.5(ii) Y Report recd 24 3.5(iii) Y - do - 25 3.5(iv) Y Report awaited from Hyd - II 26 3.6(i) Y Report awaited from Trichy 27 3.6(ii)(a) Y Report recd 28 3.6(ii)(b) Y - do - 29 3.6(iii) Y - do - 30 3.7 Y - do - 31 3.8(i) Y - do - 32 3.9 Y Report awaited from CX -6 33 3.10(iii) Y Report recd 34 3.10(iv) Y - do - 35 3.10(v) Y - do - 36 3.10(vi) Y - do - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Y 57C case 72 73 9.5(i) 9.5(i) 326 313 N N CALICUT BANGALORE - II Y(4.1.01) Y Modvat on glass bottles 74 9.5(iv) 142 N CHANDIGARH - I Y Modvat on woolen yarn used in grey cloth. Referred to TRU 75 9.7 383 N HYDERABAD - III Y(11.1.01) Transfer of set off credit to Modvat register 76 9.8 348 N BHUANESWAR Y(7.3.2K) Modvat without declaration. 77 9.15 301 Y CALCUTTA - III Y Modvat credit 78 10.1(i) 92 N BOLPUR Y(26.12.2K Cl. of electric traction motors 79 10.3(ii) 371 N CHANDGRH - I Y Cl. of polyethylene. VC recd on 3/4 80 10.4(ii) 344 N JAIPUR Y Cl. of burnt lime - CX3 81 10.5 161 N HYDERABAD Y Cl. of motor vehicle bodies 82 83 84 10.6(i) 10.6(i) 10.6(i) 266 57 146 N N N CALCUTTA - II CALCUTTA - II CALCUTTA - II Y Y Y Classification of steel tubular poles. V.C. recd on 23/4 85 11.2(a) 405 N HYDERABAD - I Y SSI exemptions - ineligible manuf. 86 14.2 445 N PATNA Y(1.11.99) LAL DANT MANJAN 87 14.4 394 Y BOMBAY -I Y Contradictory class. of the Board TL 38+36 51+36 23 15 13+36 ANNEXURE D PENDENCY POSITION OF PARAS FOR THE YEAR 1997-98 (AS ON 30.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Print Pack Industries Ltd. 5.9 36 Y Ahmedabad - II Y Non - inclusion of engraving charges - ATN not issued. 35 Harbans Lal Malhotra & Sons 5.9 125 Y Calcutta - II Y Profit element - Undervaluation 36 Gopal Industries 6.1(ii) 52 N Chandigarh - I Y Goods captively consumed - Tobacco essence 37 C.E. Bobbili 6.1(iii) 71 N Vishakhapatnam Y Goods captively consumed Jute yarn. Same issue in AP No. 3.30(ii)(a)/90-91 38 Lotus Choc. Co. & 9 others 6.2 169 Y Hyderabad - I, III Y Goods not exported 39 Rourkela Steel Plant 6.3(a) 139 N Bhubaneshwar - II Y(4/4) Suppression of production 40 IOC Ltd. 6.3(b) 147 Y Calcutta - II Y Suppression of production ATN not issued 41 Sri Bhogwat SSK Ltd. 6.4 66 N Pune - II Y Shortfall in export quota of sugar 42 Sri Dutt SSK Ltd. & others 6.4 167 N Aurangabad Y -do- 43 Siddhartha Spg. Mills 6.5(ii) 228 Y Chandigarh - I Y Single yarn wasted in the manufacture of multiple yarn ATN not issued 44 NALCO Ltd. 6.6(i) 135 N Bhubaneshwar - II Y Goods found short 45 ECIL Ltd. 6.7 119 N Hyderabad - III Y Goods manufactured at site 46 Allwyn Auto Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 74 BHEL 9.7(a) 89 Y Bangalore - II Y -do- 75 Instrumentation Ltd. 9.7(a) 162 Y Calicut Y Grant of credit on raw material not used 76 TISCO 9.8 111 Y Jamshedpur Y Credit with out valid duty paying documents 77 Alloy Steel Plant 9.9 7 Bolpur Y Grant of credit after six months ATN not issued 78 Meenu Magestic Auto 9.9 16 Y Meerut - I Y Grant of credit after six months 79 VXL Ltd. (OCM Woollen Mills) 9.11 136 Chandigarh - II Y Incorrect availment of MODAVT 80 IOC Ltd. 10.2(a) 25 N Patna Y Project import, Matter discussed with C & AG in Jan 2001. Their response awaited 81 Siemens Ltd. 10.2(a) 108 N Calcutta - II Y 82 Black Diamond Beverages 10.2(a) 150 N Calcutta - I Y 83 Crystal Cable Industries Ltd. 10.2(a) 152 N Calcutta - II Y 84 Voltas Ltd. 10.3 247 N Nagpur Y Removal of capital goods without payment of duty 85 Sahakari Kand Udyog Ltd. 10.5 70 Y Surat - II Y Simultaneous availment of Modvat and depreciation under Indome Tax Act 86 Viswwagwarrya Iron & Steel 10.5 126 Y Mangalore Y 87 HPCL 11.1(i) 11 N Vishakhapatnam Y Section 11-D 88 IOC Ltd. 11.1(i) 206 N Patna Y -do- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(c) 164 N BANGALORE - III Y - do - 31. M/S IOC LTD. 4.3 135 N CALCUTTA - II Y Demand raised short 32. M/S BCL SPRINS 5.1(i) 222 PA MUM-III/BELG/ AUR. Y (MI II) Modvat Credit Before installation 33. M/S TATA CUMMINGS 5.2(i) 13 N JAMSHEDPUR Y Modvat Credit Project import. Joint meeting held with Audit in Jan 2001. Their response awaited 34. M/S PHILIP(I) LTD. 5.2(i) 29 N CALCUTTA-I Y 35. M/S T.D.T. COPPER LTD. 5.2(i) 86 N DELHI-III Y 36. M/S BALMER LAWRIE PVT. 5.2(i) 108 N CALCUTTA-I Y 37. M/S PHILIPS(I) LTD. 5.2(i) 138 N MUMBAI-III, VI, VII Y 38. M/S OPTEL TELECOMM- UNICATION 5.2(i) 150 N BHOPAL Y 39. M/S KILBERN ENGINEERING 5.2(i) 176 N MUMBAI-II, III, V, VI, PUNE Y 40. M/S COSMO FILMS LIMITED 5.2(i) 179 N AURANGABAD Y 41. M/S HIMACHAL FUTURISTICS 5.2(i) 199 N CHANDIGARH - I Y 42. M/S TIDE WATER OIL CO.(I) 5.2(ii) 161 N CALCUTTA-II Y Modvat- oils & greases 43. M/S GRASIM INDUSTRIES LTD. 5.4 139 A INDORE-I Y Modvat Credit, Rule 57 CC 44. M/S KRISHNA IND. CORPN. 5.4 171 A GUNTUR Y - do - 45. M/S ELECT. CORPN. OF INDIA 5.5 110 A HYDERABAD - III Y Credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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