Circular No. 992/16/2014-CX
dated 26.12.2014

F. No. 201/26/2013-CX.6
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Custom

To
Principal Chief Commissioner/ Chief Commissioner of Central Excise (All),
Principal Chief Commissioner/ Chief Commissioner of Central Excise & Customs (All)
Principal Commissioner/ Commissioner of Central Excise (All)
Principal Commissioner/ Commissioner of Central Excise & Customs (All)
Web-master, CBEC

Sub: Inclusion of cases filed in the Settlement Commission in the “Call-Book”-reg.

Madam/Sir,

Reference has been received in the Board from field that cases which are admitted in the Settlement Commission should be allowed to be transferred to Call-book in addition to the three category of cases prescribed by Board, for inclusion in Call Book, vide Circular No. 162/73/95-CX dated 14.12.1995 issued vide F. No. 101/20/93-CX.3 read with Circular No. 53/90-CX dated 06.09.1990.

2. The issue has been examined and it is clarified that:-

I.   Cases admitted by the Settlement Commission may be transferred to the Call-book, as it is already covered under Category “(ii) cases where injunction has been issued by the Supreme Court/High Court/CEGAT etc.” mentioned in Circular dated 14.12.1995,

II. Where there are multiple noticees, the case can be transferred only in respect of those noticees who have made application in the Settlement Commission, and whose case has been admitted by Settlement Commission,

III. Cases shall be taken out of the Call-Book after Settlement Order has been issued or where the case has been reverted back for adjudication.

3. Difficulties faced, if any, in implementation of this Circular may be brought to the notice of the Board. Hindi version follows.

Yours faithfully,
(ROHAN)
OSD (CX-6)

What is Call Book?
The Manual of Office Procedure (OPM) brought out by the Department of Administrative Reforms and Public Grievances (DARPG), a call book is required to be maintained by a Department in which a case, which had reached a stage where no action could, or needed to be taken to expedite its disposal for at least 6 months (e.g. cases held up in the law courts), could be transferred with the approval of a competent authority. Cases transferred to the call book are not included in the monthly statement of pending cases.

As per CBEC Instructions, cases which have reached a stage where no action can or need to be taken to expedite its disposal may be transferred to Call Book with the approval of the competent authority. The Call Book is maintained by Central Excise Division and Adjudication Section of Commissionerates containing details pertaining to the case number, subject, Show Cause Notice number, date of issue, the reason for issue of SCN, authority for transferring the case to Call Book, the amount involved in each case and the latest position. The consolidated figures are indicated in the Monthly Technical Report (MTR) prepared by each Division for submission by the respective Commissionerates to the Central Board of Excise and Customs. The Public Accounts Committee, had also recommended that Ministry should review the system of transfer of cases to Call Book and ensure that all such cases are transferred strictly in terms of the instructions issued from time to time.

The Central Board of Excise and Customs (Board), vide Circular No. 162/73/95-CX.3, dated 14-12-1995, has specified the following categories of cases which can be transferred to call book:

A) Where the department has gone in appeal to the appropriate authority
B) Where injunction has been issued by the Supreme Court/High Court/Tribunal
C) Cases where audit objections are contested
D) Cases where Board has specifically ordered for keeping in Call Bo

The Comptroller and Auditor general of India (CAG) has vide Circular No. 17/2011/CX also prescribed indicative guidelines for audit of call book cases to examine whether the mechanism of call book is not being misused to avoid adjudication.

Download CBEC Circular No. 162/73-95-CX-3 Click Here >>

Download CAG Circular No. 17/2011/CX Click Here >>