INSTRUCTION, DT.15/01/2007
Measures to provide deterrence for tax evaders in the manufacturing sector-reg.
In continuation of the letter of even number dated 30.12.2006 on the above subject, please find enclosed, two separate proforma for forwarding the proposals in terms of
notification No. 32/2006-C.E.(NT) dated 30th December, 2006.
2. The first proforma is for sending the proposals from Commissionerate/zonal unit of the DGCEI to the Chief Commissioner/DGCEI. The second proforma is for sending the proposals by the Chief Commissioner/DGCEI to Member(CX). It may kindly be ensured that all the proposals are sent in these proforma only.
Yours faithfully,
(Rahul Nangare)
Under Secretary (CX-6&8)
PROFORMA FOR SENDING PROPOSAL BY COMMISSIONER/ADGCEI TO THE CHIEF COMMISSIONER/DGCEI
| 1. Name and address of the manufacturer/dealer/exporter | |
| 2 Range, Division & Commissionerate | |
| 3. ECC No. | |
| 4. Commodity manufactured/traded/exported | |
| 5.1 Dates of Search Operation | |
| 5.2. Date of detection of cases (other than search cases) | |
| 6. Brief nature of offence committed | |
7. Evidence/Records
(Please specify major records, evidence including statements which have been relied upon and contents thereof). | |
| 8. Approximate amount of duty evasion and period involved. | |
| 9. Describe the facilities which are proposed to be restricted and the proposed period of restrictions along with justification | |
| 10. Views of the Commissioner/ ADGCEI as to whether records and evidence are sufficient to form a reasonable belief that the person has knowingly committed the specified offences | |
I have gone through the records and evidence relating to this case and satisfied that these are sufficient to form a reasonable belief that the person against whom the proceedings are initiated has knowingly committed the offence and action under notification No 32/2006-CE (NT) should be initiated against them.
Commissioner/ADGCEI
Date
Enclosures
Note: 1) Wherever necessary a separate note may be enclosed.
PROFORMA FOR SENDING PROPOSAL BY CHIEF COMMISSIONER / DGCEI TO THE MEMBER (CX)
| 1. Name and address of the manufacturer/dealer/exporter | |
| 2 Range, Division & Commissionerate | |
| 3. ECC No. | |
| 4. Commodity manufactured/traded/exported | |
| 5.1 Dates of Search Operation | |
| 5.2. Date of detection of cases (other than search cases) | |
| 6. Brief nature of offence committed | |
7. Evidence/Records
(Please specify major records, evidence including statements which have been relied upon and contents thereof). | |
| 8. Approximate amount of duty evasion and period involved. | |
| 9. Date of receipt of proposal from Commissioner/ADGCEI | |
| 10. Date of personal hearing | |
| 11. Main submissions during personal hearing | |
| 12. Describe the facilities which are proposed to be restricted and proposed period of restrictions alongwith justification. | |
| 13 Views of the Chief Commissioner/ DGCEI as to whether records and evidence are sufficient to form a reasonable belief that the person has knowingly committed the specified offences | |
I have gone through the records and evidence relating to this case and satisfied that these are sufficient to form a reasonable belief that the person against whom the proceedings are initiated has knowingly committed the offence and action under notification No 32/2006-CE(NT) should be initiated against them.
Chief Commissioner/DGCEI
Date
Enclosures :
Note: 1) Wherever necessary a separate note may be enclosed.
F.No. 224/40/2006-CX-6
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