TMI BlogConstitution of Committee to scrutinize / accept Declarations filed by the assessee under the provisions of Section 11 A(2) of the Central Excise Act, 1944 OR Section 11 A(7) (i) of the Central Excise Act, 1944 OR Section 73(3) of the Finance Act, 1994 OR Section 73 (4A) of the Finance Act, 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... / accept Declarations filed by the assessee under the provisions of Section 11 A(2) of the Central Excise Act, 1944 OR Section 11 A(7) (i) of the Central Excise Act, 1944 OR Section 73(3) of the Finance Act, 1994 OR Section 73 (4A) of the Finance Act, 1994 1. In terms of Section 11A(2)of the Central Excise Act, 1944, when, under the provisions of clause (b) to sub-section (I) to Section 11 A of the Central Excise Act, 1944, as amended, the assessee pays duty of excise along with interest payable thereon and informs of such payment in writing to the Central Excise officer, the said officer shall not serve a demand notice to the said assessee for the duty so paid or any penalty under the provisions of Central Excise Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Manual 2008 and the same maybe considered useful for the declarations to be filed under Service Tax also. As per said proforma the assessee / service provider has to give details of payment of duty/tax along with interest and prescribed penalty with request to close the case being not a case involving intention to evade the revenue 6. Constitution of Committee:- To decide whether a benefit of waiver of demand notice is to be granted in any of the above said situation there shall be a Committee of officers. The Committee will consist as under:- a. Commissioner, Central Excise, Customs Service Tax, Rajkot :- Chairman b. All the Additional Commissioners posted in CCE, Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laration is submitted by the assesses, or where no-such declaration is submitted within a reasonable period (in any case not beyond the limitation period), then SCN is to be issued. Further, the concerned 'Audit Group / Anti-Evasion team / Survey group will be responsible for checking and certifying that the amount of duty/tax and the interest due have been fully paid by the declarant. 9. The declaration will initially be processed and scrutinized by the Assistant / Deputy Commissioner, In-charge of the Central Excise/Service Tax Division, Assistant / Deputy Commissioner, Audit and by the Assistant / Deputy Commissioner, Anti- Evasion as the case may be, as per-criteria prescribed below. All the declarations pertaining to A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Name of the Assessee Issue involved 1 2 3 4 5 Details of duty / tax involved recovered Details of interest / penalty involved recovered Recommendations by the Division /Audit Evasion as the case may be Anti Decision by The Committee Date of The decision Remarks. 6 7 8 9 10 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / awareness etc. ix) any other factors. 14. A checklist given below should invariably submitted alongwith the declaration while putting up before the committee. Sr. No. Remarks. 1 File Number. 2 Name of the declarant. 3 Reference number date of declaration 4 Amount of duty / tax paid whether it is paid in full (mention the amount say whether full amount is paid). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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