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

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....p 2017 To, All Principal Chief/ Chief Commissioners of CX &GST, Director General of Performance Management. Sub: Writing off of arrears of Central Excise, Service Tax and Customs duty - Constitution of Committees to advise the authority for writing off of arrears-reg. Madam/Sir, I am directed to invite reference to the instructions contained in Board's Circular No.946/07/2011 dated 01.06....

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....oposed that being the only officer in TAR, it becomes impossible for him to attend meetings for write-off of arrears all over India, Similarly in the Committee of Chief Commissioners, Chief Commissioner (TAR) / DGPM is also a member in the Committees all over India, Being in charge of DGPM, he too cannot attend all the meetings in this regard which causes delay in write off of tax arrears. Commiss....

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....oms Act, 1962, and Central Excise Act, 1944. (b) To write off irrecoverable amounts of Customs/Central Excise duties upto ₹ 15 lakh subject to a report to the Board. 2. Commissioner of GST & CX Committee of three Commissioners GST & CX or equivalent rank officers. (a) Full powers for abandonment of irrecoverable amounts of fines and penalties imposed under Customs Act, 1962, and Central....