CBEC Master Circular-Show Cause Notice Adjudication and Recovery. It shall override Excise Manual of Supplementary Instructions to the extent of conflict.
Circular No. 1053/02/2017-CX
F.No. 96/1/2017-CX.I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Dated the 10th March, 2017
To,
The Principal Chief Commissioner/Chief Commissioners of Central Excise (All)
The Principal Chief Commissioner/Chief Commissioners of Central Excise and Service Tax (All)
The Principal Chief Commissioner/Chief Commissioners of Service Tax (All) The Principal Commissioner / Chief Commissioners of Customs (All)
Madam/Sir,
Subject: Master Circular on Show Cause Notice, Adjudication and Recovery –reg.
Kind attention is invited to Ninety two Circulars and Instructions on Show Cause Notices and Adjudication issued by the Board from time to time, placed at the Annexures to this Master Circular. These circulars address references from trade and field formations and provide clarity and uniformity on the issues raised. Board undertakes exercise of consolidating these circulars from time to time so as to ensure clarity and ease of reference. This master circular on the subject of show cause notices, adjudication proceedings and recovery is an effort to compile relevant legal and statutory provisions, circulars of the past and to rescind circulars which have lost relevance. Annexure-I to the circular provides list of the eighty nine circulars which stand rescinded. Three circulars listed in Annexure-II have not been rescinded as they contain comprehensive instructions on the subject they address.
2. The master circular is divided into four parts. Part I deals with Show Cause Notice related issues, Part II deals with issues related to Adjudication proceedings, Part III deals with closure of proceedings and recovery of duty and Part IV deals with miscellaneous issues.
3. The provisions of the Master Circular shall have overriding effect on the CBEC‟s Excise Manual of Supplementary Instructions to the extent they are in conflict.
4. Difficulty, if any, in the implementation of this Circular may be brought to the notice of the Board. Hindi version will follow.
Shankar Prasad Sarma
Under Secretary to the Government of India
Index:
| S.No. | Subject | Para No. | ||
| Part-I | ||||
| 1 | Demand | 1.1 -1.2 | ||
| 2 | Show Cause notice (SCN) | 2.1 | ||
| 3 | Structure of SCN | 2.2-2.10 | ||
| 4 | Authority to adjudicate | 2.11 | ||
| 5 | Limitation to demand duty | 3.1 | ||
| 6 | Extended period | 3.2 to 3.7 | ||
| 7 | Applicability of limitation in demanding interest | 3.8 | ||
| 8 | Demand due to Departmental Audit or CERA | 4.1 to 4.5 | ||
| 9 | Pre Show Cause Notice consultation | 5.0 | ||
| 10 | Authority to issue SCN | 6.0 | ||
| 11 | Unjust enrichment in SCN | 7.0 | ||
| 12 | Changing practice of assessment | 8.0 | ||
| 13 | Waiver of SCN | 9.1 to 9.2 | ||
| 14 | Call Book Cases | 9.3 | ||
| Part-II | ||||
| 15 | Adjudication | 10 | ||
| 16 | Monetary limits and other issues | 11.1 to 12 | ||
| 17 | Jurisdiction of Executive Commissionerate | 12.1 | ||
| 18 | Adjudication by officers of Audit Commissionerate | 12.2 | ||
| 19 | Cases investigated by DGCEI | 12.3 to 12.5 | ||
| 20 | Service of Show Cause Notice and Relied Upon Documents | 13.0 | ||
| 21 | Stages of adjudication | 14.1 to 14.10 | ||
| 22 | Corrigendum to an adjudication order | 15.0 | ||
| 23 | Transfer of adjudicating authority | 16.0 | ||
| 24 | Signing of the order | 16.1 | ||
| 25 | Adjudication of SOFs/LAR raised by CERA | 17.1 to 17.4 | ||
| Part III | ||||
| 26 | Confirmed demands | 18 | ||
| 27 | Recovery | 19 to 22.4 | ||
| Part-IV | ||||
| 28 | Service of decisions, orders, summons, etc. | 23 | ||
| 29 | De novo adjudication | 24 | ||
| 30 | No SCN on voluntary payment | 25 | ||
| 31 | Refund of pre-deposit | 26 | ||
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