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<h1>Committees to Advise on Central Excise and Customs Duty Write-Offs: Structure, Powers, and Procedures.</h1> The circular outlines the establishment of committees to advise on the write-off of irrecoverable Central Excise and Customs duty arrears. It refers to previous instructions and emphasizes the adoption of a committee system similar to that of the CBDT. Three-member committees of Chief Commissioners and Commissioners will be formed to assess write-off proposals. The Chief Commissioner (TAR) will be an ex-officio member to ensure consistency. The circular details the powers of these committees, including the authority to write off fines, penalties, and duties up to specified amounts. It also clarifies that writing off duty automatically includes associated interest and mentions steps for service tax arrears.