D.O.No 113/Chairman(CBEC)/2016




Dated the 22nd July, 2016

Dear Colleague,

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As you are aware, in order to reduce litigation, Government has come out with an Indirect Tax Dispute Resolution Scheme, 2016 in this year’s Budget. The scheme provides an opportunity to an assessee whose cases are pending before Commissioner (Appeals), to pay the duty, interest and penalty equivalent to 25% of penalty imposed and file a declaration, consequent to which the proceedings would be closed and immunity from prosecution granted except in certain cases. Board has also issued suitable instructions on 1st June, 2016 in this regard.

2. While the scheme provides for a mechanism for early settlement of disputes pending in appeal before Commissioner (Appeal), the success of the scheme will depend upon More and more assessees coming forward and availing the scheme. To ensure its success, I would urge you to give widespread publicity in your respective jurisdictions bearing in mind that the scheme is applicable to declarations made upto 31st December, 2016.

3. In this background, I would expect you to personally monitor the cases pending before Commissioner (Appeals) in your respective jurisdiction and send me a progress report on a monthly basis in the format as annexed via e-mail at chmn-cbec@nic.in.

With best wishes.

Yours sincerely,

(Najib Shah)

Chief Commissioners, Customs, Central Excise and Service Tax (All);

Principal Commissioners/Commissioners, Customs, Central Excise and Service Tax (All)


Month [starting June onwards]

S No. No. of
appeals pending as on 1.3.2016
No. of declaration received during the
Orders passed by the Designated Authority during the month Progressive number of appeals pending before Commissioner (Appeals) at the end of the month

Download D.O. letter dated 22nd July 2016 from CBEC Chairman to Field formations reg. Indirect Tax Dispute Resolution Scheme

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