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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....s have been made in the Delegation of Financial Power 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 ....

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.... due thereon 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.". 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 t....

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....recoverable amounts of fines and penalties imposed under the Customs, Act, 1962, the Gold Control Act, 1968; and (b) To write off irrecoverable amounts of customs duty upto Rs. 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 Rs. 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 impo....

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....(xxviii) S.O. 547(E) dated the 24th July, 1992 (vii) S.O. 4171 dated the 11th December, 1982 (xxix) S.O. 466 dated the 13th March, 1993 (viii) S.O. 1314 dated the 26th February, 1983 (xxx) S.O. 1292 dated the 12th June, 1993 (ix) S.O. 2502 dated the 4th August, 1984 (xxxi) S.O. 685 dated the 12th March, 1994 (x) S.O. 22 dated the 5th January, 1985 (xxxii) S.O. 1232 dated the 28th May, 1994 (xi) S.O. 1958 dated the 11th May, 1985 (xxxiii) S.O. 1945 dated the 13th August, 1994 (xii) S.O. 3082 dated the 6th July, 1985 (xxxiv) S.O. 2451 dated the 24th September, 1994 (xiii) S.O. 3974 dated the 20th August, 1985 (xxxv) S.O. 174 dated the 28th January, 1995 (xiv) S.O. 564....