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CBEC clarifies on SCN issuance & proceedings conclusion as per amended penal provisions in Service Tax and Central Excise

Service Tax - By: - Bimal jain - Dated:- 24-8-2015 Last Replied Date:- 25-8-2015 - Dear Professional Colleagues, CBEC clarifies on SCN issuance & proceedings conclusion as per amended penal provisions in Service Tax and Central Excise Background: The penal provisions under the Service Tax and the Central Excise has been liberalised vide the Finance Act, 2015, effective from May 14, 2015, whereby, in terms of the amended provisions, if an assessee is willing to pay the duty/tax along with int .....

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o detections made during audit, investigation or scrutiny. Keeping in mind the need to reduce litigation as well as paperwork and compliance formalities, the Central Board of Excise and Customs ( CBEC or the Board ) vide Instruction F. No. 137/46/2015-ST dated August 18, 2015 has issued following clarification as under: A. Waiver of issuance of SCN On assesses request for an informed waiver of a written SCN In a case involving the extended period of limitation, if an assessee pays the tax/duty a .....

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by the Privy Council and followed by this Court in the above cited judgments, it is clear that even though a provision of law is mandatory in its operation if such provision is one which deals with the individual rights of person concerned and is for his benefit, the said person can always waive such a right. , are equally applicable to SCNs issued under other statutes. section 124 of the Customs Act, 1962 dealing with confiscation of goods/ imposing penalty, also provides that the Notice and th .....

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that there has been short/non-payment of tax/duty are intimated to the assessee orally with its quantification and the assessee indicates in writing that he has been informed about such grounds and he accepts the grounds and the quantification and is waiving the requirement of a written SCN, then a written SCN need not be issued. 30 day period to be computed from the date of receipt of such letter by the Department In terms of section 78 of the Finance Act, 1994 and Section 11AC of the Central E .....

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ed penalty of 15% even before the date of receipt of such a letter by the Department. B. Conclusion of Proceedings An officer equal in rank to the officer who is competent to adjudicate such cases shall approve the conclusion of the proceeding. The officers of DGCEI/Executive Commissionerate/Audit Commissionerate can close the case. The sum total involved in all the issues arising from the same proceedings should be considered for conclusion of proceedings, in case of multiple issues with differ .....

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hen in such cases proceedings shall be deemed to be concluded. Legal provisions for similar closure under the Central Excise are present in clause (a) of sub-section (1) of section 11 AC of the Central Excise Act, 1944. Conclusion: Even though the Board has attempted to reduce the litigation by issuing clarification as to waiver of issuance of SCN and/ or conclusion of proceedings, however the moot question still remains as to when a case should be categorised by the Department as a Non-fraud ca .....

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