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TMI BlogProcedures for grant of Letter of Factory Stuffing Permission (LoFSP) to the Exporters –regX X X X Extracts X X X X X X X X Extracts X X X X ..... ffing Permission (LoFSP) to the Exporters -reg 1. Representations have been received from exporters that existing instructions/guidelines for granting permission for factory stuffing are rigid and their strict compliance may sometimes defeat the purpose of the facilitation in deserving cases. One such issue is denial of Factory Stuffing Permission on the basis of cases where the exporter/supporti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under this P.N stipulates that the verification report issued by the Central Excise should mention the details of serious duty evasion cases like clandestine removal of goods etc. noticed against the assessee. (iii) P. N. No. 100/2010 dt. 07.10.2010 The provision made vide point no. 3(iv) of this P.N stipulates that "the applicant shall also disclose the details and facts of the case if any bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /collusion/willful suppression/fraudulent intent aimed at availing rebate, refund, drawback & benefits under export promotion/reward schemes & SCN is issued. 1. Adjudication order relating to minor amendments in Bill of Entry. 2. Classification/valuation disputes on technical issues. 02 Central Excise Act,1944 1. Cases of Excise duty evasion involving mis-declaration/mis-statement/collusion/w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax 1. Cases of Service Tax evasion involving mis-declaration/mis-statement/collusion/willful suppression/fraudulent intent & SCN is issued. 2. Cases of mis-declaration/mis-statement/collusion/willful suppression/fraudulent intent aimed at availing wrong rebate, refund & SCN is issued. 3. Cases wherein Service Tax of ₹ 5 lakh and more has been collected but not deposited with the exchequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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