CUSTOMS 1. Legal provisions for recovery of arrears of ... - Taxmann

ANNEXURE A
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE,
RANGE_____________________
To
M/s__________________________
______________________________
Gentlemen,
Sub : - Default in payment of C.Ex. duty - reg.
On scrutiny of ER-1 for the month of________________ filed by you, it is noticed that
in the month of______________ you have failed to pay Central Excise, duty amounting to
Rs.___________________ by 5 th of________________ on the goods cleared during the
Month.
2. From the above facts it is clear that you have defaulted in payment of Central
Excise duty and thereby contravened the provisions of Rule 8(3) of the Central Excise Rules
2002.
3. Your attention is further invited to second proviso to sub rule 3 of Rule 8 of the
Central Excise Rule 2002 vide which
i) failure to pay duty outstanding and interest would mean that the goods have been
cleared without payment of duty, and,
ii) where such duty and interest are not paid within the period of one month from the
due date, the consequences and the penalties ON YOU as well as ON YOUR
CUSTOMERS to whom such goods have been supplied, including the
confiscation of goods at the customers' end as well as denying CENVAT credit
to your customers, shall follow.
4. You are therefore directed to,
i) pay the defaulted of Rs._____________ along with interest @ 2% per month or
penalty of Rs. 1000/- per day whichever is higher as provided under the said Rule
within 10 days from the receipt of this letter. If you failed to pay the same, the
action for recovery of the Government dues will be intimated under the provisions
of Sec. 11 of the Central Excise Act, .1944 read with Sec. 142 of the Customs
Act, 1962.
ii) Submit all sale invoices pertaining to clearances made and covered by
aforementioned ER-1
Yours faithfully,
SUPERINTENDENT
CENTRAL EXCISE
RANGE__________
Copy to : - Deputy Commissioner, Central Excise, Division ________________________
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