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

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

25.03.2013 Views

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 ________________________ Page 52 of 117

ANNEXURE B OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE, RANGE____________________ To M/s.________________________ F.No.______________________ Dt.____________ Please take notice that the letter of even no. dated_________ has been forwarded to you by this office for the recovery of an amount of Rs.______________. And interest leviable thereon. Since no payment has been received against the said outstanding dues, the undersigned is authorized under sec. 11 of Central Excise Act, 1944 to recover the defaulted amount of Rs._____________ along with interest, pertaining to the payment of C.Ex. Duty for the month of_______________. 2. You are hereby required to pay the amount aforesaid within seven days from the date of service of this notice. A copy of the Challan in form TR 6 is enclosed for the purpose. 3. You are hereby informed that in case of failure, steps will be taken to realize the amount by resorting to attachment and sale of excisable goods as provided in Section 11 of Central Excise Act. 4. In addition to the amount aforesaid you will also be liable for - a) Interest as is payable at the rate of 2% per month or Rs. 1000/- per day whichever is higher, as per Rule 8(3) of the Central Excise Rules, 2002 for the period from the first day after the due date of payment of Central Excise Duty to the date of actual payment of duty. b) All cost, charges and expenses incurred in respect of this notice and of warrants and other processes and of all other proceedings taken for realizing the arrears Yours faithfully Copy to : - Deputy Commissioner, Central Excise, Division_________________ SUPERINTENDENT CENTRAL EXCISE RANGE_________ Page 53 of 117

ANNEXURE B<br />

OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE,<br />

RANGE____________________<br />

To<br />

M/s.________________________<br />

F.No.______________________<br />

Dt.____________<br />

Please take notice that the letter <strong>of</strong> even no. dated_________ has been <strong>for</strong>warded to you<br />

by this <strong>of</strong>fice <strong>for</strong> the <strong>recovery</strong> <strong>of</strong> an amount <strong>of</strong> Rs.______________. And interest leviable<br />

thereon. Since no payment has been received against the said outstanding dues, the undersigned<br />

is authorized under sec. 11 <strong>of</strong> Central Excise Act, 1944 to recover the defaulted amount <strong>of</strong><br />

Rs._____________ along with interest, pertaining to the payment <strong>of</strong> C.Ex. Duty <strong>for</strong> the month<br />

<strong>of</strong>_______________.<br />

2. You are hereby required to pay the amount a<strong>for</strong>esaid within seven days from the date <strong>of</strong><br />

service <strong>of</strong> this notice. A copy <strong>of</strong> the Challan in <strong>for</strong>m TR 6 is enclosed <strong>for</strong> the purpose.<br />

3. You are hereby in<strong>for</strong>med that in case <strong>of</strong> failure, steps will be taken to realize the amount by<br />

resorting to attachment and sale <strong>of</strong> excisable goods as provided in Section 11 <strong>of</strong> Central Excise<br />

Act.<br />

4. In addition to the amount a<strong>for</strong>esaid you will also be liable <strong>for</strong> -<br />

a) Interest as is payable at the rate <strong>of</strong> 2% per month or Rs. 1000/- per day whichever is higher,<br />

as per Rule 8(3) <strong>of</strong> the Central Excise Rules, 2002 <strong>for</strong> the period from the first day after the due<br />

date <strong>of</strong> payment <strong>of</strong> Central Excise Duty to the date <strong>of</strong> actual payment <strong>of</strong> duty.<br />

b) All cost, charges and expenses incurred in respect <strong>of</strong> this notice and <strong>of</strong> warrants and other<br />

processes and <strong>of</strong> all other proceedings taken <strong>for</strong> realizing the <strong>arrears</strong><br />

Yours faithfully<br />

Copy to : - Deputy Commissioner, Central Excise, Division_________________<br />

SUPERINTENDENT<br />

CENTRAL EXCISE<br />

RANGE_________<br />

Page 53 <strong>of</strong> 117

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