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of <h1>Commissioner Mandates Approval for Case Closures u/s 73(3) of Finance Act; Monthly Reporting Required.</h1> The circular from the Commissioner of Customs & Central Excise, Hyderabad-III Commissionerate, addresses the closure of cases under Section 73(3) of the Finance Act, 1994. It highlights inconsistencies in case closures and mandates that such actions require the Commissioner's approval, especially if arising from audit objections. Full recovery of service tax with interest and a waiver request for a show cause notice are prerequisites for case closure. A standardized format for documenting these cases is provided, and monthly reports must be submitted to the Commissioner. The annexure includes a template letter for assessees to request case closure without penalties.
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