Procedural clarifications in respect of the issues relating to the

F. No 27 5 | 7 21 2014-Cx.8

Government of India

Ministry of Finance

Department of Revenue .

Central Board of Excise and Customs

New Delhithe, 19th June 2015

To,

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

webmaster cbec@icesate.gov.in for uploading this on cBEC website.

Sir/ Madam 

Subiect: 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, itis 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 jurisdictlon

Yours faithfully 

(Nagendra vidav)

OSD (Legal)

Annexure-I

F.No

Government of India

Ministry of Finance .

Department of Revenue

Central Board of Excise & Customs

(Commissionerate o{ 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 contex! your attention is drawn to the legal provisions relating to Settlement of cqses, as available under Chapter V of the Central Excise Act,l944.

3; . I1.Tu you are eligible to avail the facitity of settlement of the case as per the Central Excise Act,7944 and interested in the same, you may apply to the Settlement Commission as per Prescribed procedure and also inform the-same io the Adjudicating Authority

Yours sincerely,

Encl: as above

(                        )

Superintendent of Central Excise,

......................Commissionerate

Ph. ....................