Regarding constitution of Committees to advise the authority for writing off of arrears of Central Excise duty and Customs duty.

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....;         All Chief Commissioners of LTU,             Chief Commissioner (TAR).   Sub:     Writing off of arrears of Central Excise duty and Customs  duty - Constitution of Committees to advise the authority for writing off of arrears-reg. Sir,  I am directed to invite reference to the instructions contained in Board's Circulars F.No. 290/4/85-CX.9 dated 22.3.85 and F.No. 290/20/90-CX.9 dated 21.9.1990, on the subject of write off of arrears of irrecoverable dues.  2.         In the context of revision of the delegated powers to write off irrecoverable tax arrear....

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.... by the Chief Commissioner (TAR), shall be a Member of each Committee of Commissioners. Whenever a proposal for write - off of irrecoverable arrears is submitted by the Deputy/Assistant Commissioner in the prescribed format (Annexure A), the Zonal Chief Commissioner or the jurisdictional Commissioner, depending on the amount of duty/tax proposed to be written off, shall examine the proposal and if prima - facie satisfied, request the Board or the Zonal Chief Commissioner, as the case may be, for constitution of an appropriate Committee. The Committee so constituted shall examine the proposals and on the basis of the recommendation of the Committee, the competent authority shall write - off arrears in deserving cases, in accordance with the ....

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....n would get automatically written off.  It is also clarified that the duty/ tax involved in the case would determine the level of authority/Committee competent to write off the amount involved.   6.         As for writing off of arrears of service Tax, action is being initiated for suitable amendment of DFPR before proceeding with the writing off.        7.         The field formations are, therefore, directed to take action on the above lines. If any difficulty is faced, the same should be brought to the notice of the Board.     Yours faithfully,  Click here for Annexure - A (Surendra Singh) Un....