Circular, 2017
A circular made under the The Central Excise Act, 1944.
Made under The Central Excise Act, 1944.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
F.No. 298/05/2017.
Government of Indi Ministry of Finance Department of Revenue Room no. 267-D, North Block, New Delhi, dated 12" 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-Initiation/ Delay in Recovery Proceedings etc.
‘The undersigned is directed to refer to subject cited above. It has come to notice of the Board that the C&AG while conducting audit of Commissionerates has noted grave inadequacies in its report. C&AG of India has particularly pointed out inordinate delay in communication of orders-in-original, delay in recovery proceedings, non-transfer of cases to Recovery Cells & absence of any mechanism to ascertain the current status of cases.
2. Keeping in view of seriousness of the matter, the Board feels that more emphasis and better monitoring of tax arrears recovery is required at the Zone and Commissionerate level, The Zonal Chief Commissioners are hereby directed to closely look into the matter and to make it mandatory for assessees/taxpayers, above a particular threshold limit, to furnish updated details of assets to the department. Zonal Chief 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, CRAG 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 been dismissed by appellate forum due to improper drafting. in this context, the Chief Commissioners are advised to ensure that applications for early hearing are filed before the appropriate appellate fora after due vetting by the Law Officer.
4. All zonal Chief Commissioners are once again directed to take up the issues very seriously and prompt action should be taken. Non-compliance of the above directions will be viewed seriously.
issues with the approval of Member (CX), CBEC.
Yoyss faithfully, eee Under Secretary to the Govt. of India
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- 03/2026-Central Excise (N.T) — Seeks to amend Rule 18 and Rule 19 of Central Excise Rules, 2017. Notification 2026
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- 04/2026-Central Excise — Seeks to amend notification no. 03/2025 dated 31.12.2025, to prescribe nil rate on unmanufactured tobacco or tobacco refuse, not bearing a brand name and not packed for retail sale Notification 2026
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- 06/2026-Central Excise — Seeks to levy Special Additional Excise Duty on export of petrol and diesel. Notification 2026
- 07/2026-Central Excise — Seeks to amend the Eighth Schedule to Finance Act, 2002 to insert Aviation Turbine Fuel in the Schedule and prescribe Special Additional Excise Duty on it. Notification 2026
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