Guidelines in respect of publication of names under section 73D of the Finance Act, 1994-reg.

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....ry of Finance Department of Revenue Central Board of Excise & Customs *** New Delhi dated the 12^th March, 2008 To, Chief Commissioners of Central Excise & Customs (All) Chief Commissioners of Central Excise (All) Director General of Service Tax Director General of Central Excise Intelligence Commissioners of Service Tax (All) [email protected]. in Sir/Madam, ....

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....en disposed of. The names of the partners of a firm, directors, managing agents, secretaries and treasurers or managers of the company or the members of the association can be published if the circumstances of the case justify it. This provision is in line with the similar provisions existing in section 37E of the Central Excise Act, 1944.  2.To bring into effect the provisions of said sec....

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....er section 73A of the Finance Act, 1994, the tax liability limit would be Rs.25 lakh. (ii)  The cases should have material evidence to show that fraud, collusion, wilful mis-statement or suppression of facts has been committed with intent to evade payment of tax /duty. (iii) Such publication of information should be necessary or expedient in public interest. (iv) In case, of publi....

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....telligence as the case may be. (vii)   The Chief Commissioner or the Director General of Central Excise Intelligence, as the case may be, should examine the proposal and within fifteen days forward the same with his or her comments giving justification for its publication to the Committee that has been set up by the Board in this regard. The Chief Commissioner (TAR) will be the conve....