CBEC vide Circular No. 992/16/2014-CX., Dated: December 26, 2014 has clarified that:

i) Cases admitted by the Settlement Commission may be transferred to the Callbook,

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.

It may be noted that a “Call Book” contains the cases which have reached a stage when no action can or need be taken to expedite its disposal for at least 6 months with the approval of the Commissioner/ Commissioner (Judicial) / DG etc.

Circular No. 992/16/2014-CX

dated 26.12.2014Sub: 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.

F. No. 201/26/2013-CX.6

Yours faithfully,

(ROHAN)

OSD (CX-6)

More Under Excise Duty

Posted Under

Category : Excise Duty (4051)
Type : Circulars (7536) Notifications/Circulars (30576)

Leave a Reply

Your email address will not be published. Required fields are marked *