Cbec central excise manual 2012-13 -

Tiol tax news, gst, income tax, service tax, customs. For the recovery of dues action is to be taken under section i 1 of the central excise act. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985. General rules for interpretation of the schedule to the central excise tariff act, 1985. Additional duties of excise textiles and textile articles act, 1978. The cags latest audit report on government finances had some scathing remarks on how the cbec spent money rather lavishly and carelessly. The cags latest audit report on government finances had some scathing remarks on how the cbec spent money rather lavishly and carelessly customs and central excise welfare fund. Central tax seeks to give effect to the provisions of rule 87 and form gst pmt09 of the cgst rules, 2017.

Home page of central board of indirect taxes and customs. Arrear recovery manual for central excise, customs and. Central excise is a duty on the manufacture or production of all excisable goods in india. Notifications and circular issued to provide relief to taxpayers in view of spread of novel corona virus covid19 circular no. Arrear recovery manual for central excise, customs and service tax page 2 the arrears of revenue have been piling up over the years due to which it has been felt necessary to compile a hand book of all legal provisions, including instructions,on the subjects for guidance and use of the officers. Central board of excise and customs cbec has released a list containing names of 3430 superintendent of central excise, who according to cbec are in consideration zone for the promotion to the post of assistant commissioner junior time scale in view of cadre restructuring plan of all field formations of central board of excise and customs. Maamsir, the ministry has notified the all industry rates air of duty.

Procedure for demand recovery of dues of central excise. All industry rates of duty drawback 2012 reg custom. The performance of the department in respect of recovery of central excise arrears, during the years 2012 to 201415, is depicted below. You are correct that wind operated electricity generators its components and parts thereof are exempted from central excise duty vide notification no.

Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Audit under this subrule is conducted by the central excise service tax officer authorized by commissioner. Reentry within six months, original documents should accompany, intimation to department in d3 form within 24 hours. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. The two administrative restructurings undertaken in 200102 and 2014, of the two boards, the central board of direct taxes cbdt and the central board of excise and customs cbec, were also aimed at expanding the tax administrations primarily by increasing tax assessment units, thereby giving more promotional avenues to officers and staff. Such a mechanism has three important prongs audit, anti.

Cbec clarifications on duty drawback 2012 amendments effective from 10 october 2012. Cbic guidelines for personal hearings through video conferencing click here. Cbec seeks details of service tax payment from companies. The notification shall come into force on 10 th october, 2012.

Maamsir, the ministry has notified the all industry rates air of duty drawback 2012 vide notification no. Excisable goods refers to movable and marketable goods which are listed in the schedules to the central excise tariff act. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. It is requested to download the notification with the schedule for 2012 from boards website. Sona alloys, was a whole machinery unit cleared for a stretch of more than a year. Compilation of action taken notes atns pertaining to compliance audit report no.

Audit customs home page of central board of indirect. Scrutiny of returns forms one of the three prongs of compliance verification the other two being audit and antievasion. The central board of excise and customs cbec has written to such companies to furnish documents regarding the nature of services provided by them, tax paid etc within 10 days of the receipt of the letter. Cbec issued a latest service tax audit manual 2011, prescribing the manner in which audit to be conducted by officer entrusted with the duty of audit. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944, the central government hereby makes the following rules further to amend the central excise removal of goods at concessional rate of duty for manufacture of excisable goods rules, 2001. Rebate on exports no condition for export goods to be manufactured inside country. Audit customs dump data details for daps of january17 201516 dump data details for daps of november16 201516 action taken note pertaining to compliance dap no 101201415.

Indian customs circular 272012,regarding all industry duty drawback rates 2012 ,indian customs circular no. Central excise duty exemption against scrips issued under rosctl scheme and additional adhoc incentive for apparel and madeups sector. Cbec issued a latest service tax audit manual2011, prescribing the manner in which audit to be conducted by officer entrusted with the duty of audit. The ministry has notified the all industry rates air of duty drawback 2012 vide notification no. Cbec clarifications on duty drawback 2012 amendments effective from 10 october 2012 cbec circular no. Notifications issued for providing further relief during covid19 epidemic. The notification shall come into force on 10th october, 2012.

Notification issued for bringing into force the rules pertaining to form gst pmt09 click here. Aug 07, 2015 this is to inform you that the cbec has issued revised guidelines for conducting detailed manual scrutiny of st3 returns. Cbecall industry rates of duty drawback 2012 corporate. The action as detailed above, should invariably be completed within the period of one month from the due date of payment of the duty. Central gst, ahmedabad south central excise, ahmedabad. Central excise act, 1944, action is to be taken under provisions of section 142. Effective use of aarogya setu app for breaking the chain of transmission of covid19. Frequency norms of audit of central excise assessees.

Sabka vishwas legacy dispute resolution scheme 49,534 settlements done. Cbec to cbic and and rechristening of cbec to cbicnnnnand name cbic. Directorate of central excise intelligence a to collect, collate and disseminate intelligence relating to evasion of central excise duties. Cag says customs and central excise welfare fund is not necessary huge mess in cbec fund spending. In the instant case it is found that the consignment cleared to their customer ms. The process of recovery of arrears starts with confirmation of demand.

Yesterday, nine petitions came up in the andhra pradesh high court seeking. As per the manual for the scrutiny of central excise returns, 2008, a monthly. Audit under this subrule is conducted by the central exciseservice tax officer authorized by commissioner. A central excise and service tax audit manual, 2015 was also issued by the directorate general of audit of the cbec in this regard. Indian customs manual, cbe central board of excise and. The chief commissioner of central excise, chennai zone. Cbec latest news on cbec read breaking news on zee news. Bombay high court stay order related to coercive recovery. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Instructions in cbecs excise manual of supplementary instructions on the above. Central excise act, 1944, action is to be taken under provisions of section 142 of the customs act, 1962 which have been made applicable in central excise cases, vide notification no. Document image 1 image 2 image 3 image 4 image 5 image. In view of the exigency due to outbreak of corona virus and, in order to facilitate the trade, cbic has undertaken various trade facilitation measures. Cbec cadre restructuring superintendents to be promoted.