Regarding writing off of arrears of Central Excise duty, Customs duty and Service Tax - Constitution of Committees to advise the authority for writing off of arrears

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....r Rules, 1978 vide S.O. 3624 dated 14.12.2012. A copy of the said notification is enclosed. 2. With this amendment, the authorities competent to write-off the arrears of Central Excise and the Commissioner of Service Tax are also delegated powers to write-off the arrears of Service Tax as well. Consequently, the constitution of the Committees for examining the proposals for write-off of irrecoverable arrears and recommending deserving cases to the authority competent to order such write- off, also requires modification. Hence, para 4 & 5 of the Circular No. 946/07/2011 be substituted by the following :- "4. The constitution of the Committees and the powers to write off, delegated to the competent authorities are as under:- S. No. ....

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....se would determine the level of authority/Committee competent to write off the amount involved.". F. No. 296/10/2009-CX- 9( Pt.) ( Surendra Singh) Under Secretary to the Govt. of India Ministry of Finance (Department of Expenditure) New Delhi Dated: December 14, 2012 S.O.3624.- In pursuance of clause (3) of article 77 of the Constitution, the President hereby makes the following rules further to amend the Delegation of Financial Powers Rules, 1978, namely:- 1. (1) These rules may be called the Delegation of Financial Powers (Amendment) Rules, 2012. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In Schedule VII to the Delegation of Financial Powers Rules, 1978, in the Table; in the ent....

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....coverable amounts of customs duty upto ₹ 10 lakhs subject to a report to the next higher authority. (d) Commissioner of Central Excise (a) Full powers for abandonment of irrecoverable amounts of fines and penalties imposed under the Central Excise Act, 1944, the Gold Control Act, 1968 and the Finance Act, 1994; and (b) To write off irrecoverable amounts of central excise duty or service tax upto ₹ 10 lakhs subject to a report to the next higher authority. (e) Commissioner of Service Tax (a) Full powers for abandonment of irrecoverable amounts of fines and penalties imposed under the Finance Act, 1994; and (b) To write off irrecoverable amounts of service tax upto ₹ 10 lakhs subject to a report to the next highe....