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Adjudication of Show Cause Notices issued on the basis of CERA/CRA objection

Central Excise - 1023/11/2016-CX - Dated:- 8-4-2016 - Circular No. 1023/11/2016-CX F. No. 206/02/2010-CX.6 Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Customs) New Delhi, the 8th April, 2016 To, All Principal Chief Commissioners/Chief Commissioners of Customs, Central Excise & Service Tax; All Director Generals/Directors of Customs, Central Excise & Service Tax; All Principal Commissioners/Commissioners of Customs, Central Excise & Ser .....

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han the number of audit objections which have been converted into Audit Paragraphs. After due examination, it was felt that there was a need to review the past practices and issue revised consolidated guidelines to provide a clear procedure for the field officers to deal with the CERA / CRA objections. The Tax Administration Reform Commission (TARC) report, representations received form trade and inputs received from field officers also indicated that there was a need to review past instructions .....

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e timeliness prescribed for replying thereto may be noted and strictly adhered to by the departmental officers. These stages and timeliness are as follows : (i) Half Margin: Half margin/audit memo is issued to the Superintendent of the Range during the course of audit on points noticed by CERA. The half margin is to be replied to immediately and in any case before the end of the audit of Range/Division/ Commissionerate concerned. (ii) Local Audit Report (LAR): LAR containing audit paragraphs is .....

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ecided that SoF shall be replied within six weeks where the audit objection is not contested. Where the audit objection is contested and the amount of duty involved in the audit objection is rupees fifty lakhs or less, SoF shall be replied with the approval of the Commissioner and for audit objections involving higher amounts of duty, SoF shall be replied with the approval of the Chief Commissioner. Detailed reasons for contesting the audit objection should be recorded in the file quoting releva .....

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m of a report called Audit Report. CBEC is expected to furnish an Action Taken Note on each of the paragraphs in the Audit Report. The ATNs received are examined by the office of CAG and duly vetted ATNs are submitted to the PAC. The process of submission of ATN, due vetting and submission to PAC is expected to be completed within four months of submission of Audit Report. At both the DAP and Audit Para stages, it is essential that field formations concerned give a detailed reply including the p .....

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nd final view taken by CERA/CRA can be discussed. Chief Commissioner shall identify a nodal officer, [preferably Additional Commissioner/ Joint Commissioner, CCU] to coordinate and attend such meetings. An audit objection is considered settled when the views of CERA/CRA and revenue converge due to either CERA/CRA dropping the audit objection or revenue admitting the audit objection. Issue of Show Cause Notice: 4.1 Audit objection at LAR and SoF Stage : Once an LAR or SOF is received, it should b .....

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realized in cases of confirmed demand at the earliest. 4.1.2 Where the department has not agreed with the audit objection on merits : No show cause notice should be issued in cases where department has not agreed with the audit objection on merits. In such cases audit objection should be replied following the procedure laid in clause (iii) of paragraph 2. 4.2 Show Cause Notice at the direction of the Board: Where a contested audit objection has become DAP and on examination it is found by the Co .....

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and 385/18/98-CX dated 30.03.98 on transfer of cases to the call book arising out of CAG objections stands amended accordingly. Adjudication of Show Cause Notices : 5.1 Adjudication of SoFs/LARs not converted into DAP: SoFs/LARs are replied by the Commissionerate and therefore these cases may be adjudicated after ensuring that the reply given by the Commissionerate is available on record. 5.2 Adjudication of admitted DAPs/APs : DAPs are replied by the Ministry (CBEC) and therefore adjudication o .....

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eing a consequence of CERA/CRA objection, would be incorporated in the brief facts of the case in the adjudication order. 5.4 Where an issue was under audit objection and has been subsequently either judicially settled, by say judgment of Hon'ble Supreme Court or where a circular of the Board has been issued on the subject, further correspondence with the Board on the audit objections, even if they have become DAPs, is not necessary and such cases may be adjudicated on merits taking into con .....

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