Letter F.No. 275/72/2014-CX.8A dated 19.06.2015 regarding Creating Awareness of the provisions relating to Settlement of Cases through Settlement Commission, by informing the noticee about the said provisions by a follow up letter after issuance of Show Cause Notice

F. No 275/72/2014-CX.8A

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Dated19 June 2015

To,

All the Chief commissioners of Customs, Central Excise and Service Tax

All the Director Generals

Webmaster cbec@icegate.gov.in for uploading this on CBEC website.

Sir/ Madam

Subject: Creating Awareness of the provisions relating to Settlement of Cases through Settlement Commission, by informing the noticee about the said provisions by a follow up letter after issuance of Show Cause Notice.

It has been noticed that even after more than fifteen years of operation scheme of settlement of cases through Settlement Commission has not yielded the desired results and very minuscule percentage of all the show cause notices issued are taken up by the assessee’s for settlement. One of the reasons for not many assessee’s opting for the said scheme may be lack of awareness of the scheme amongst them.

2.0 To encourage voluntary compliance and for settlement of the disputes by making use of the said scheme, it is directed that immediately after issuance of Show Cause Notice, a letter should invariably be written to the noticee informing him about the scheme of the settlement. The text of the said letter can be as annexed to this letter.

3.0  The above instructions may further be circulated amongst the officers in your jurisdiction.

Yours faithfully

(Nagendra Yadav)

OSD Legal

Annexure-I

F.No………………………………..

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Commissionerate of Central Excise……….)

Dated…..

To,

M/s……………….

……………………….

Sub: SCN dated………. vide F.No./C.No                             .reg.

Please refer to the subject Show Cause Notice issued to you.

2. In this context, your attention is drawn to the legal provisions relating to Settlement of cases, as available under Chapter V of the Central Excise Act, 1944.

3. In case you are eligible to avail the facility of settlement of the case as per the Central Excise Act, 1944 and interested in the same, you may apply to the Settlement Commission as per prescribed procedure and also inform the same to the Adjudicating

Encl: as above

Your Sincerely,

(      )

Superintendent of Central Excise,

……………………… Commissionerate

Ph……………..

Annexure-II

F.No………………………………..

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Commissionerate of Customs………)

Dated…..

To,

M/s……………….

……………………….

Sub: SCN dated………. vide F.No./C.No …………………………….     .reg.

Please refer to the subject Show Cause Notice issued to you.

2. In this context, your attention is drawn to the legal provisions related to Settlement of cases, as available under Chapter XIVA of the Customs Act, 1962.

3. In case you are eligible to avail the facility of settlement of the case as per the Chapter XIVA of the Customs Act, 1962, and interested in the same, you may apply to the Settlement Commission as per prescribed procedure and also inform the same to the Adjudicating Authority.

End: as above

Yours sincerely,

Appraiser/Superintendent of Customs

…………………….. Commissionerate

Ph………………………..

Annexure-III

F.No………………………………..

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Commissionerate of Service Tax………..)

Dated…….

To,

M/s……………….

……………………….

Sub: SCN dated………. vide F.No./C.No ……………………………..reg.

Please refer to the subject Show Cause Notice issued to you.

2. In this context, your attention is drawn to the legal provisions relating to Settlement of cases, as available under Chapter V of the Central Excise Act, 1944 which is made applicable by Section 83 of the Finance Act, 1994 to the cases of Service Tax.

3. In case you are eligible to avail the facility of settlement of the case as per Section 83 of the Finance Act, 1994, and interested in the same, you may apply to the Settlement Commission as per prescribed procedure and also inform the same to the Adjudicating

Encl: as above

Yours sincerely,

Superintendent of Service Tax,

……………………… Commissionerate

Ph……………..

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