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    <title>Non-Initiation/Delay in Recovery Proceedings- Audit Report No.3 of 2017 and Audit Report No.41 of 2016 of C&amp;AG of India (Indirect Taxes — Central Excise and Service Tax)-regarding</title>
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    <description>The circular mandates constituting a Recovery Cell in each Commissionerate, headed by an Authorised Officer, to pursue recoveries requiring attachment and sale of defaulter property. A Dy./Assistant Commissioner must prepare a prescribed certificate of amount due and forward it for direction; the Authorised Officer shall serve a seven-day notice and, if unpaid, effect attachment and sale per the prescribed procedure. Zonal oversight, manpower augmentation, and reporting of recovery in Monthly Performance Reports are required.</description>
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      <description>The circular mandates constituting a Recovery Cell in each Commissionerate, headed by an Authorised Officer, to pursue recoveries requiring attachment and sale of defaulter property. A Dy./Assistant Commissioner must prepare a prescribed certificate of amount due and forward it for direction; the Authorised Officer shall serve a seven-day notice and, if unpaid, effect attachment and sale per the prescribed procedure. Zonal oversight, manpower augmentation, and reporting of recovery in Monthly Performance Reports are required.</description>
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