TaxTMI 
TaxTMI 
Consolidation of Reports/Returns sent to PAC Section of the Board & forwarding of list of pending Paras – regarding
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.... A) can be combined into a single monthly/quarterly report. 3. Every year after the Audit Report is presented before the Parliament and received in the Ministry, a report is sought from all Commissioners in prescribed proforma I(monthly) & II(quarterly)[as per Annexures B and C] to give the progress/ ATN in respect of each Audit Para. The report in Profoma I covers only those cases of the Commissionerate which are reported in the Audit Report. However Proforma II relates to objections detected in respect of other Commissionerates where similar short levy have been noticed in the reporting Commissionerate. This exercise is repeated every year for every new Audit Report. Right now the Board is getting progress reports of ATNs relating to the years right from 1986-87 to 1998-99 (i.e.13 years). 4. It is proposed to combine all the separate reports in Proforma I (Annexure B) into a single monthly, report, where the Commissioners would give the progress of each Audit Para (indicating the year to which it relates) which has not yet been settled. In case there is no progress in respect of any Audit Para in a particular month, the covering letter of the report should mention this fact....
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....Audit Report for the corresponding year. In such cases Ministry does not monitor their disposal. Non-converted (or non-included) Draft Audit Paras should be disposed of through discussions at the level of the local/State A.G. The details of DAP's which have been converted to Audit Paras can be ascertained from the key which accompanies each Audit Report of the C&AG. ii. There may be cases where the Ministry may have contested the objection at the DAP stage but subsequently when the DAP gets converted to Audit Para there may be a change in the stand of the Ministry because of new facts, interpretation or judicial pronouncements. Or conversely, initially Ministry may have admitted the objection but later revised its stand. As such reliance should be placed on the last ATN of the Ministry only and which forms the basis of the settlement intimation from C&AG. 9. In respect of paras which stand settled efforts should now be made to dispose of all related cases of adjudication, provisional assessment etc. 10. In respect of paras which are still pending settlement, as per the enclosed list, action should be taken as follows, as per existing instructions- i. whe....
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....oned Annual -do- 16. 232/430/87-CX7 dt 17.11.87 Close monitoring of Audit objections/DAPs involving revenue of more than Rs. 10 lakhs Monthly (to continue) -do- 17. 234/1/88-CX7 dt 27.9.88 Statement of revenue reconciliation Monthly PrCCA 18. 233/4/90-CX7 dt 18.5.90 ATN on Draft Review para on Refunds Monthly Nil 19. 381/8/88-Pt dt 20.11.91 of Dir(Audit) of DGI Performance of Internal Audit Department Monthly Dir(Audit) 20. 240/12/95-CX7 dt 20.6.96 Report on position of pending ATN's Fortnightly Nil 21. 238/1/96-CX7 dt 9.1.97 Provisional assessment cases Monthly DGI 22. 240/8/98-CX7 dt 8.1.99 ATN's on AP's pertaining to the period upto 31.3.93 Monthly Nil 23. 240/8/98-CX7 dt 13.9.99 ATN's in respect of 105th Report- fixation of responsibility Monthly Nil (N.B. Sl nos. 1 to 13 combined into a single monthly report, sl nos. 14, 15 & 17 to 23 discontinued and sl no 16 continued but for objections above Rs 50 lakhs only) ANNEXURE - B PROFORMA - I (MONTHLY) ACTION TAKEN NOTES ON AUDIT REPORT 1997-98 (To be reported only for DAPs pertaining to ....
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....rap of Aluminium 8 2.16(ix)/92-93 442/92-93 NOT ADMITTD CALCUTTA - III Y Irregular SSI exemption ANNEXURE 'L' PENDENCY POSITION OF PARAS FOR THE YEAR 1993- 94 (AS ON 30.04.2001) S.No. AUDIT PARA No. DAP NO. ADMITTED OR NOT (Y/S) COMMISSIONER PENDING WITH C & AG PENDING WITH CCE FOR ISSUE INVOLVED ADJ (Y) OTHER (Y) (1) (2) (3) (4) (5) (6) (7) (8) (9) 1 3.17(i)/93-94 285/93-94 ADMITTD CALCUTTA -I YES Cl. of Emami talcum powder 2 3.19(8)/93-94 102/93-94 ADMITTD HYD - III Y(12/2) Cl. of PVC master batches 3 3.20(i)(a)/93-94 12/93-94 NOT ADMITTD YES -do- 4 3.20(iv)/93-94 242/93-94 NOT ADMITTD PUNE - II Y Distributor's commission. 5 3.20(vi)/93-94 213/93-94 NOT ADMITTD MUMBAI -III YES Sales promotion charges 6 3.21(i)/93-94 93/93-94 ADMITTD BANGALORE -I Y(5/3) Valuation - profit element 7 3.21(ii)/93-94 108/93-94 AD....
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....n no 214/86 26 3.56(ii)/93-94 23/93-94 ADMITTD COIMBATORE YES 9.2.2000 11D case (stay by court) 21 26 6 11 9 ANNEXURE 'D' PENDENCY POSITION OF PARAS FOR THE YEAR 1994- 95 (AS ON 30.04.2001) S.No. AUDIT PARA No. DAP NO. ADMITTED OR NOT (Y/S) COMMISSIONER PENDING WITH C & AG PENDING WITH CCE FOR ISSUE INVOLVED ADJ (Y) OTH ER (Y) (1) (2) (3) (4) (5) (6) (7) ( 8) (9) 1 3.14(i) 356 Y Madurai < /td> Y Manufacture of thread under 96E 2 3.16 397 N Bolpur Y Exemption to slag. 3 3.17 317 Y Calicut Y Duty on Main Distr. Frame (MDF) 4 3.18(i) 81 Calcutta - II Y(26/4) Intermediate petroleum Products (same issue in settled AP No. 3.2/97-98, D.P. 20, 186,249, 280) Same issue in 5.2(ii)/95-96 5 250 N Bhubaneshwar - I Y Duty on 'lining mix' & 'soderberg paste' V.C. on 15/3 6 341 Calcutta - III &nb....
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.....44 149 N Jaipur Y Classification of yarn waste 29 3.45 369 N Calcutta - I Y(28/2) Class. of Cotton bias binding tape used in footwear 30 3.52(a) 183 N Calcutta - I Y Fragmentation of SSI unit 31 3.54(i)(a) 270 Delhi - III/DGAE Ahmd - I/CCE(Adj) Y Fragmentation of SSI report from DGCEI/ & CCE awaited 32 3.54(ii) 346 N Calcutta - I Y Inclusion of plastic sacks on job-work in SSI value. 33 3.55(ii) 302 N Calcutta - II Y(20/4) Tubular poles. Same issue in AP No. 10.6(i)/96-97 34 3.56 026 Y Bolpur Y Modvat on endorsed invoice 35 3.57(ii) 276 Y Jamshadpur Y MODVAT on refractory bricks. Same issue in DAP 114/99-2000 36 3.62(i) 273 Bombay - II Y(15/1) MODVAT on inputs not used 37 3.80 239 N Bolpur - II Y Paper and paper Board exemption notfn. Stay by High Court. 38 3.81 ....
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....; Y -do- 21 2.6.1(b) Y -do- 22 2.61(c) Y -do- 23 3.5.2 partly HYD-I, CAL-II Y Review para on Paper and paper board 24 3.5.3(b) INDORE Y 25 3.5.4 DELHI-III Y 26 3.6.1 Y Factual position 27 3.6.2 N CHD-I & II Y 28 3.7.1 Y Factual position 29 3.81 N DELHI-III Y 30 3.8.3 N BHUB - I & II Y 31 3.8.4 N GUNTER Y 32 3.8.5(b) Y 33 3.9.1 Y Factual position 34 3.9.2 N MEERUTI - I & II Y ....
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.... 7.3(i) 260 YES CALCUTTA - I Y Resp to be fixed, Modvat on paraffin 59 7.3(ii) 29 NO LACKNOW YES(79) Modvat credit 60 7.3(iii) 234 NO ALLAHABAD YES Modvat on crates 61 7.3(iii) 341 NO INDORE Y Modvat on cops for winding yarn 62 7.4 78 HYDERABAD - I Y Scrap cleared under 57F(2) 63 7.8 384 HYDERABAD - III Y 64 7.13(1) 283 YES MUMBAI - II Y Modvat on gas tubes 65 8.4(ii) 376 BOLPUR Y Modvat 66 8.4(ii) 346 YES BOLPUR Y Modvat 67 8.4(iii) 253 Y In MC list 68 8.4(iii) 418 NO BANGALORE - II YES(11/4) Modvat on testing equipment 69 8.4(iii) 365 AHMBAD - I/II YES(2/3) -do- 70 8.4(iii) 366 NO TRICHY YES Modvat on hardness te....
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.... Y Responsibility to be fixed 96 14.3 290 Y MUMBAI - VI Y 11D on petroleum products 97 14.3 250 Y CALCUTTA - I Y 11D on footwear. (Same issue in 3.82(i)/94-95) 98 14.8 486 CALCUTTA - II Y Duty on ATF for flights to Nepal - CX.6 40+41 57+41 20+16 10 27+25 ANNEXURE D PENDENCY POSITION OF PARAS FOR THE YEAR 1996-97 (AS ON 30.04.2001) S.No. AUDIT PARA No. DAP NO. ADMITTED OR NOT (Y/S) COMMISSIONER PENDING WITH C & AG PENDING WITH CCE FOR ISSUE INVOLVED ADJ (Y) OTH ER (Y) (1) (2) (3) (4) (5) (6) (7) (8) (9) 1 2.5(i) Y Modvat credit on Capital Goods 2 2.5(ii) Y Report recd 3 2.5(iii) Y 3 cases still to decided by Belgaum 4 2.6(iii) Y Report recd 5 2.6(iv) &nb....
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....p; Y - do - 31 3.8(i) Y - do - 32 3.9 Y Report awaited from CX -6 33 3.10(iii) Y Report recd 34 3.10(iv) Y - do - 35 3.10(v) Y - do - 36 3.10(vi) Y - do - 37 38 4.1 4.1 377 252 N N RAJKOT RAJKOT Y(27/1/2K) - DO - 11D case on petroleum products 39 40 4.2 4.2 416 486 N N AURANGABD, MUMBAI - I CHENNAI Y(27.1.99) Y(27.11.98) Delay in implementation of advalorem rates of duty on tyres and tubes. PAC matter 41 4.3 482 N PUNE - I Y(13.11.2K) Delay in revision & fixation of tariff value on aerated water 42 4.5 485 N DELHI, VAD, CHEN, CAL - I Y(21.5.99) Duty at 10% but Modvat taken by a 15% in respect of petroleum....
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....t valid documents 69 9.1(v) 418 N HYDERABAD - I Y(26.12.2K) Modvat without supporting document 70 71 9.4 9.4 360 304 N N BOLPUR, BOLPUR Y 57C case 72 73 9.5(i) 9.5(i) 326 313 N N CALICUT BANGALORE - II Y(4.1.01) Y Modvat on glass bottles 74 9.5(iv) 142 N CHANDIGARH - I Y Modvat on woolen yarn used in grey cloth. Referred to TRU 75 9.7 383 N HYDERABAD - III Y(11.1.01) Transfer of set off credit to Modvat register 76 9.8 348 N BHUANESWAR Y(7.3.2K) Modvat without declaration. 77 9.15 301 Y CALCUTTA - III Y Modvat credit 78 10.1(i) 92 N BOLPUR Y(26.12.2K Cl. of electric traction motors 79 10.3(ii) 371 N CHANDGRH - I Y Cl. of polyethylene. VC recd on 3/4 80 10.4(ii) 344 N JAIPUR Y Cl. of burnt lime - CX3 81 10.5 161 N HYDERABAD Y &....
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.... MRP Based system of assessment Pan Masala para Selected by PAC - Reply sent to PAC 15 Bharat Aromatics 3.4 183 N Cochin Y Non levy - Sandal wood oil. Same issue in 3.31(i)/94-95[416] 16 IOC Ltd. 4.1(a) 79 N Chennai - I Y Aviation Turbine Fuel - Bipartite Meeting held on 24.4.01. Further information sought by C & AG 17 IOC Ltd. & BPCL 4.1(a) 210 N Mumbai - VI Y 18 IOC Ltd. & BPCL 4.1(a) 211 N Y 19 IOC Ltd. & HPCL 4.1(a) 226 N Cochin - I Y 20 IOC & BPCL 4.1(a) 233 N Bangalore - I Y 21 IOC Ltd. 4.1(a) 283 N Calcutta - III Y 22 BPCL 4.1(b) 185 N Delhi - I Y Aviation turbine fuel 23 Dr. Reddy Laboratories Ltd. 5.1(b) 116 N Hyderabad - I Y(24/4) Maximum price of Drugs - Ciprofloxacin - HCL - File linked with 23/70/99- CX.7 Discussed with CAG on 24.4.2001. their reply awaited 24 Rotex Textile Mills ....
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.... Siddhartha Spg. Mills 6.5(ii) 228 Y Chandigarh - I Y Single yarn wasted in the manufacture of multiple yarn ATN not issued 44 NALCO Ltd. 6.6(i) 135 N Bhubaneshwar - II Y Goods found short 45 ECIL Ltd. 6.7 119 N Hyderabad - III Y Goods manufactured at site 46 Allwyn Auto Ltd. 7.1(i) 12 N Hyd - III, Guntur, Y Motor vehicles bodies Reply of JS(R) awaited. 11C being considered 47 Azad Coach Builders 7.1(i) 170 N Bangalore - I Y -do- 48 Joycee Coach Builders 7.1(i) 171 N Chandigarh - I Y -do- 49 Sanghi Transport Ltd. 7.1(i) 178 N Jaipur Y -do- 50 Motor & General Sales Ltd. 7.1(i) 187 N Kanpur - I Y -do- 51 Divl. Workshop HRTC, Mandi & Parwana 7.1(i) 188 N Chandigarh Y -do- 52 Techno auto Builders 7.1(i) 190 N Hyderabad - I Y -do- 53 Mukund Coach Builders 7.1(i) 191 N Hyderabad - I,....
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.... 9.7(a) 89 Y Bangalore - II Y -do- 75 Instrumentation Ltd. 9.7(a) 162 Y Calicut Y Grant of credit on raw material not used 76 TISCO 9.8 111 Y Jamshedpur Y Credit with out valid duty paying documents 77 Alloy Steel Plant 9.9 7 Bolpur Y Grant of credit after six months ATN not issued 78 Meenu Magestic Auto 9.9 16 Y Meerut - I Y Grant of credit after six months 79 VXL Ltd. (OCM Woollen Mills) 9.11 136 Chandigarh - II Y Incorrect availment of MODAVT 80 IOC Ltd. 10.2(a) 25 N Patna Y Project import, Matter discussed with C & AG in Jan 2001. Their response awaited 81 Siemens Ltd. 10.2(a) 108 N Calcutta - II Y 82 Black Diamond Beverages 10.2(a) 150 N Calcutta - I Y 83 Crystal Cable Industries Ltd. 10.2(a) 152 N Calcutta - II Y 84 Voltas Ltd. 10.3 247....
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....bsp; Y 3. 2.4.3 Y 4. 2.4.4 Y 5. 2.4.5 Y 6. 2.4.6 Y 7. 2.4.7 Y 8. 2.5.1. & nbsp Y 9. 2.5.2. Y 10. 2.5.3. Y 11. 2.5.4. Y 12. 2.5.5. Y 13. 2.5.6. Y 14. 2.5.7. Y 15. 2.5.8. Y 16. 2.6.(i) Y 17. 2.6.(ii) &....
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....G 5.2(i) 176 N MUMBAI-II, III, V, VI, PUNE Y 40. M/S COSMO FILMS LIMITED 5.2(i) 179 N AURANGABAD Y 41. M/S HIMACHAL FUTURISTICS 5.2(i) 199 N CHANDIGARH - I Y 42. M/S TIDE WATER OIL CO.(I) 5.2(ii) 161 N CALCUTTA-II Y Modvat- oils & greases 43. M/S GRASIM INDUSTRIES LTD. 5.4 139 A INDORE-I Y Modvat Credit, Rule 57 CC 44. M/S KRISHNA IND. CORPN. 5.4 171 A GUNTUR Y - do - 45. M/S ELECT. CORPN. OF INDIA 5.5 110 A HYDERABAD - III Y Credit. Not reversed on raw materials written off 46. M/S BALMER LAWARIES 5.6 118 N LUCKNOW Y Credit on improper document 47. M/S R.C.F. LTD. 5.8 73 PA MUMBAI - II & III Y Modvat credit 48. M/S INDIAN LEAD LIMITED 5.8 94 A MUMBAI-VI Y - do - 49. M/S ANIL SILK MILLS SURAT 6.2(i) 169 ....
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....sification - Motor Vehicle bodies 70. M/S NEEWLINE ENTERPRISES LTD. 9.1(i) 18 N SURAT-II Y - do - 71. M/S BUS BODY BUILDERS WORKS 9.1(i) 43 N HYDERABAD-I Y - do - 72. M/S RUBY COACH BUILDERS 9.1(i) 68 N AHMEDABAD-I Y - do - 73. M/S MOTOR & GENERAL SALES LTD. 9.1(i) 87 N LUCKNOW Y - do - 74. M/S TATA HOLSET LTD. 9.1(ii) 202 N INDORE Y Classifi- cation - Turbo charger 75. M/S MANEESH PHARMACEUTI- CALS PVT. LTD. 9.4 159 A MUMBAI-II Y Classifi- cation - Vitamins 76. M/S B.P.C.L. 10.1 185 A DELHI-I Y - Incorrect rebate - ATF 77. M/S IOC LIMITED (SAHAR) 10.1 200 N MUMBAI-IV Y - do - 78. M/S VISHNU & CO. NEW DELHI 11.2(a) 209 N DELHI - I Y Higher abatement under MRP based assessment 79. M/S COLGATE PALMOLIVE 11.2(b) 28 N AUR/MU-I & IV Y - do - 80. ....