Audit Report No.3 of 2017 and Audit Report No.41 of 2016 of C & AG of India (Indirect Taxes - Central Excise and Service Tax) relating to Non-lnitiation / Delay in Recovery proceedings etc.

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..... Block, New Delhi, dated 12th December, 2017 To All principal Chief/ Chief Commissioners of CX & GST/ Customs, All Director Generals of CBEC. Subject- Audit Report No.3 of 2017 and Audit Report No.41 of 2016 of C & AG of India (Indirect Taxes - Central Excise and Service Tax) relating to Non-lnitiation/ Delay in Recovery proceedings etc. The undersigned is directed to refer to subject cited .....

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..... Commissioners may also take necessary steps to revamp the Recovery cells. Action may also be taken to review and monitor the tax arrears cases and expeditious action taken towards their liquidation. 3. C&AG has also Observed that in majority of cases department has not filed application for early hearing. Further, cases wherein applications for early hearing have been filed, most of them have be .....

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