CIR NO.716/32/2003-CX, DT. 23/05/2003

Furnishing of data in relating to adjudication of cases

I am directed to refer sub-Section (2A) to Section 11A of the Central Excise Act, 1944 which was inserted with effect from 11.5.2001 regarding determination of the excise duty (adjudication of the cases) within a period of one year and 6 months in cases any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by reason of fraud, collusion or any willful mis-statement or suppression of fact or contravention of the provision of this Act or of the rules made thereunder with intent to evade payment of duty and determination of the amount of duty of excise and in any other case respectively. In this connection, the Board has observed that no analysis of the pending adjudication cases is being done, nor corrective/remedial measures suggested/conveyed to the Chief Commissioners of Central Excise in cases where the pendencies are unduly high and the disposal not so prompt. Therefore, the Board has decided that the monitoring mechanism, particularly in key result areas which include pending adjudication cases, needs to be further fine-tuned.

2. All Chief Commissioners of Central Excise may do the analysis of the reasons of pendency, particularly where the pendencies are unduly high and the disposals are not so prompt. They may also suggest corrective/remedial measures for early disposal of those pendencies.

3. Above entries should, invariably be included as part of the MTRs.

4. All the Commissioners/Chief Commissioners are requested to submit the MTRs accordingly.

5. Receipt of this letter may be acknowledged.

Sd/-
(R.N. Kirtania)
Under Secretary to the Govt. of India

[F. No. 296/2/2003-CX-9]

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