Circular No. 396/29/98-CX On the question of recovery of dues during pendency of stay application before the Commissioner (Appeal), the matter was examined by the Board and necessary instructions were issued vide Circular No. 23/90-CX.6 dated 12.12.1990 issued from F.No. 209/ 107/89-CX.6 and Circular No. 16/92-CX.6 dated 12.11.1992 issued from F.No. 208/59/92-CX.6. According to these instructions, Central Excise Officers were to allow a period of three months from the date of decision for payment of dues adjudicated before resorting to coercive measures to recover such dues.
Circular No. 395/28/98-CX SSI units and medium units paying annual revenue of less than Rs. 1 crore need not be audited in the above manner. Instead there will be a system of Selective Audit keeping in mind the units which are manufacturing evasion-prone commodities, using costly raw materials, showing negative growth of revenue etc. SSI units should be visited only on written permission of an officer not below the rank of Assistant Commissioner.
Circular No. 394/27/98-CX I am directed to draw your attention to Board”s Circular No. 249/83/96-CX dated 11.10.96, regarding introduction of self-assessment system. Under this system, the assessee is himself required to assess the duty liability and prepare a return on a monthly-basis (for SSI on quarterly basis) and submit to scrutinise the returns in the manner prescribed in the aforesaid Circular. The assessees are also required to file declaration under rule 173B for the purpose of classification of the goods and a declaration under rule 173C for the value of goods in certain specified type of cases.
Circular No. 393/26/98-CX I am directed to say that the Government is concerned over lack of systematic and real responsiveness in the Indirect Tax Administration. It is felt that there is immediate need for having a professional and efficient approach towards providing responsive Tax Administration. In this connection, it is necessary that all intimations, declarations and queries received from the Members of trade
