https://www.taxtmi.com/circulars?id=748 Proposes targeted administrative restrictions for specified deliberate excise offences-removal without documents, undervaluation with unaccounted proceeds, taking CENVAT without receipt or on bogus invoices, issuing invoices without delivery, and claiming refunds on non genuine invoices-triggered once a monetary threshold of evasion is met. For manufacturers the measures include withdrawal of monthly payment facility, temporary non utilisation of CENVAT credit, and suspension of provisional refund disbursement, with placement under physical control on repeat detection; dealers face registration suspension; merchant exporters face withdrawal of provisional refunds and self sealing. Decisions are taken by Member (Excise), CBEC, after senior level review and an opportunity to be heard, and are administrative with no appeal. en-us Mon, 20 Nov 2006 00:00:00 +0530 Thu, 19 Feb 2009 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=748 Proposes targeted administrative restrictions for specified deliberate excise offences-removal without documents, undervaluation with unaccounted proceeds, taking CENVAT without receipt or on bogus invoices, issuing invoices without delivery, and claiming refunds on non genuine invoices-triggered once a monetary threshold of evasion is met. For manufacturers the measures include withdrawal of monthly payment facility, temporary non utilisation of CENVAT credit, and suspension of provisional refund disbursement, with placement under physical control on repeat detection; dealers face registration suspension; merchant exporters face withdrawal of provisional refunds and self sealing. Decisions are taken by Member (Excise), CBEC, after senior level review and an opportunity to be heard, and are administrative with no appeal. Circulars Central Excise Mon, 20 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=748