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Guidelines in respect of publication of names under section 37E of the Central Excise Act, 1944
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....on of names under section 37E of the Central Excise Act, 1944. Attention is invited to the Taxation Laws (Amendment) Act, 2006 wherein section 37E has been inserted in the Central Excise Act, 1944. This provision empowers the Central Government to publish information relating to the names of the assessees or any other particulars relating to any proceedings or prosecution under the Central Exci....
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....rnment, following guidelines are laid down regarding the type of cases to be covered in Section 37E of the Central Excise Act, 1944 and the manner/procedure for publication of names; (i) Publication of information would be resorted to only in respect of offence cases wherein the excise duty liability is Rs.1 Crore or more. However, in cases of repeat offences, and in cases involving collection ....
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.... (like partners, directors) can also be published if there are justifying circumstances for doing so. (vi) The jurisdictional Commissioner or the ADGs of DGCEI zonal units should send the proposal giving full details of the nature of offence, amount of duty, credit, refund or rebate involved and role played by each person whose name or other particulars are proposed to be published, to the Chie....
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....rd, on receipt of approval of the Central Government, will communicate the same to the concerned Chief Commissioner or Director General, as the case may be, for taking necessary action. The publication of names may be made in the print media, electronic or any other media of mass communication. 3. It is, however, clarified that these provisions are stringent in nature and may affect the reputat....