Public Notice No. 2/2017
Dated Shillong, the 8th March, 2017
SUBJECT:- Declaration under Right to Information Act, 2005.
In compliance of Section 4(1)(b) of Right to Information Act ,2005, the following information in respect of Office of the Commissioner of Central Excise & Service Tax, Shillong is being brought to the notice of the trade, industry and all citizens.
(i) Particulars of the organization, functions and duties:
Office of the Commissioner of Central Excise & Service Tax, Shillong, Morellow Compound, M. G. Road, Shillong -793001.
The Commissionerate is entrusted with the task of collection of Central Excise duties and Service Tax in notified territorial jurisdiction of the Commissionerate and related Administrative functions.
Besides administration of Central Excise & Service Tax and allied excise duties and cesses, this office is engaged in implementation of the provisions of Central Excise Act, 1944, Central Excise Rules, 2002, Finance Act, 1994 relating to Service Tax and other allied acts relating to collection of duties and cesses.
(ii) Powers and duties of the officers and employees:
The power and duties of the officers are defined in Central Excise Act, 1944 and the Rules made there under. These are further defined in the Central Excise Manual which is a published document. These are briefly mentioned below:
· Head of Department and exercising overall supervision over the Commissionerate.
· Adjudication powers without any limit of amount of duty involved.
· Review of adjudication orders passed by the subordinate officers
· Pre-audit and post-audit of rebate/refund claims
· Supervision of work relating to Audit and Anti-Evasion
· Assisting Commissioner in exercising supervision over the Commissionerate
· Adjudication power of the Additional Commissioner and the Joint Commissioner are for the cases where the amount of the duty involved is above Rs. 50 Lakhs and up to Rs.2 crore.
· Administrative supervision over the divisions
· Audit and Anti-Evasion work
· Exercising overall supervision over the division
· Head of the office and statutory powers under the Act
· Adjudication powers of the Deputy/Assistant Commissioner are for the cases where the amount of duty involved is above Rs. 10 lakh upto Rs.50 lakh.
· However all valuation and classification cases are decided by Deputy/Assistant Commissioner irrespective of the amount of duty involved
· Provisional Assessment
· Sanctioning of rebate/refund claims
· Work related to audit/anti-evasion
Besides Superintendents who are Group’B’ executive officers, there are Group ’B’ Executive officers of the rank of Inspectors, Group B & C Ministerial officers and Multi Tasking Staff in the Commissionerate.
(iii) Procedures followed in the decision making process, including channels of supervision and accountability:
The decision making is based on the provisions of law and decisions are taken after observing due process of law. While every officer is responsible for his/her acts of omissions and commissions, the overall responsibility rests with the head of the organization, i.e., the head of the department or the head of the office, as the case may be.
(iv)Norms set by it for the discharge of its functions:
Norms are provided in the Citizens’ Charter, main features of which are given below:
Our mission is to administer central excise and service tax laws aimed at:-
· realizing the revenues in a fair, equitable & efficient manner;
· administering the Government’s economic, tariff and trade policies with a practical and pragmatic approach;
· facilitating trade and industry by streamlining & simplifying Excise and Service Tax processes and helping Indian business to enhance its competitiveness;
· creating a climate for voluntary compliance by providing guidance and building mutual trust;
· combating revenue evasion, commercial frauds and social menace in an effective manner. The said objectives are sought to be achieved by:-
· enhancing the use of information technology;
· streamlining excise and service tax procedures;
· encouraging voluntary compliance;
· evolving cooperative initiatives.
We expect citizens to:
• uphold and respect the laws of the land
• voluntarily discharge all tax liabilities
• fulfill their duties and legal obligations in time
• be honest in furnishing information
• be co-operative and forthright in inquiries and verifications
• avoid unnecessary litigation.
This will enable us to provide our services in an effective and efficient manner.
We shall follow the following time norms in our services:
• Acknowledge all written communications including declarations, intimations, applications and returns immediately and in no case later than 7 working days of their receipt
• Convey decision on matters relating to declarations or assessments within 15 working days of their receipt
• Dispose of a refund claim within 3 months of receipt of a complete claim
• Remit drawback within 7 working days of,
— filing of manifest in the case of electronic processing of declarations
— filing of a paper claim in the case of manual processingClear the goods, where the declaration
relating to any consignment is complete and correct
— in case of exports, within 24 hours of filing of declaration
— in case of imports, within 48 hours of filing of declaration
• Complete Central Excise registration formalities within 2 Working days of receiving a complete application
• Complete examination and clearance of export consignment at factory premises within 24 hours of accepting the request
• Give minimum 15 days advance intimation before undertaking the audit of assessees’ records
• Release of seized documents within 60 working days if they are not required by the department
• Time norms for other activities, as may be prescribed, shall also be observed.
We shall endeavour to achieve minimum compliance level of 80% of the aforesaid time norms. Compliance levels shall be gradually enhanced through close monitoring, standardization of processes, use of IT enabled services etc.
We shall strive to:
• be at the service of the country and its citizens
• work to uphold the economic security and sovereignty of the country
• make our procedures and transactions as transparent as possible
• encourage and assist voluntary tax compliance
• carry out our tasks with:
— integrity and judiciousness
— impartiality and fairness
— courtesy and understanding
— objectivity and transparency
— uprightness and conscientiousness
— promptness and efficiency.
(v) The rules, regulations, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions.
(1) The Central Excise Act, 1944
(2) The Finance Act,1944 relating to Service Tax
(3) The Central Excise Rules, 2002
(4) The Cenvat Credit Rules,2004
(5) Other allied acts for levy and collection of duties of duties of excise and cesses, and rules framed under such acts.
(6) CBEC Manual of Supplementary instructions on Central Excise and Customs.
(7) Circulars issued by the CBEC.
(8) Instructions issued by the CBEC.
(9) Notifications issued by the Ministry of Finance on Excise, and Service Tax Matters.
(10) Record of registrations
(11) Record of revenue realized
(12) Record of offence cases
(13) Record of show cause notices issued
(14) Record of Adjudication orders passed
(15) Record of audit objections raised
(16) Fundamental Rules & Supplementary Rules
(17) Central Treasury Rules
(18) Delegation of Financial Power Rules
(19) Receipt & Payment Rules
(20) General Financial Rules and Advances
(21) General Provident Fund Rules
(22) CCS Pension Rules
(23) Medical Attendant Rules
(24) House Building Advance Rules
(25) Master Manuals for DDOs
(26) CCS Conduct Rules
(27) CCS CCA Rules
(28) Manual on Establishment & Administration
(29) Manual on disciplinary proceedings
(vi) A statement of the categories of documents that are held by it or under its control.
Files and documents related to work assigned to concerned Branches of Commissionerate office are kept in the custody of respective Branches. Allocation of work to Branches are briefed below :-
(1) Technical Branch: This branch co-ordinates in proper implementation of the tax policies of the Government. The branch conveys the Policies, Notifications, Circulars and instructions of the Government to the field formations. The problems/suggestions ascertained from the field formations are conveyed to the Higher Authority. All the powers to grant permissions vested in Law are examined and recommended by this branch. All Meetings with higher authority and the Trade and Industry are handled. Clarifications required both by the field formations as well as Trade are examined and replied. Details for all questions raised in Parliament on Central Excise are gathered and transmitted for answer.
(2) Adjudication Branch: Adjudication proceedings of offence cases in the adjudication competency of Commissioner, Additional Commissioner and Joint Commissioner are dealt by this branch.
(3) Statistics Branch: The entire vital statistics of the Commissionerate is gathered and presented by this branch. The revenue trend is monitored. The pendency position of various aspects of work like, arrears, adjudication, refunds, audit, anti-evasion, are monitored. Periodical reports are prepared.
(4) Tax Arrear Recovery (TAR) Branch: Co-ordination and monitoring of tax arrear recovery and related reporting is dealt by this branch.
(5) Inspection Branch: Inspection of lower formations, co-ordination of inspection by higher formations and related reports are dealt by this branch.
(6) Systems: This branch deals with optimization of computer network in the office. Co-ordination and monitoring/maintenance of Information Technology and related works are done by this branch.
(7) Service Tax Branch: This branch co-ordinates in proper implementation of the service tax policies of the Government. The branch conveys the service tax Policies, Notifications, Circulars and instructions of the Government to the field formations. The problems/suggestions relating to service tax received from the field formations are conveyed to the Higher Authority. Clarifications required both by the field formations as well as Trade are examined and replied. Details for all questions raised in Parliament on Service Tax are gathered and transmitted for answer. Periodical reports are prepared.
(8) Anti-Evasion Branch: This branch is entrusted with the duties of detection of duty evasion, investigation and thereby booking of offence case and initiating further proceedings.
(9) Audit Branch: This branch is entrusted with the duties of auditing the records of assesses for tax compliance. Periodic audit of both central excise and service tax assesses are carried out by this branch.
(10) Law Branch: The prime duty of this branch is to attend to the Legal matters of the Department in various Courts of Law and interaction with the Department’s Counsels.
(11) Appeals Branch: This branch is entrusted with the duties of filing of appeals in various appeal forums like Commissioner(Appeals), CESTAT and in Courts. Decisions/ judgments by appeal forums and Courts are conveyed and co-coordinated by this branch.
(12) Review Branch: Review and reconciliation of adjudication and other orders passed by adjudicating officers below the rank of Commissioner are dealt by this branch.
(13) CIU-cum-Vigilance Branch: This branch deals with the complaints against officers and staff.
(14) Public Relations Branch: This branch is entrusted with the duties of public relation, management/maintenance of the office and other logistic supports.
(15) Establishment/Accounts Branch: Personnel administration, stationery, stores, salary, allowances and other accounts of expenditure are maintained by this branch.
(vii) Particulars of any arrangement that exists for consultation with, or representation by the members of the public, in relation to the formulation of its policy or implementation thereof:
· Regional Advisory Committee for discussion of common problems and suggestions of the trade & industries.
· Public Grievance and Facilitation Officer for redressal of grievances
(viii) A statement of the boards, council, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meeting of those boards, councils, committees and other bodies are open to the public, or the minutes of such meeting are accessible for public.
· Regional Advisory Committee
· Public Grievance and Facilitation Officer
· The Regional Advisory Committee meetings and minutes are open and accessible to public
(ix) Directory of the officers:
Enclosed in a separate sheet marked as ANNEXURE –A.
(x) Remuneration received by the officers/employees: Enclosed in a separate sheet marked as ANNEXURE – A.
(xi) The budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made.
The Budget Estimate for 2016-17 & the Revised Budget Estimate 2016-17 allocated by the Budgetary Authority and the expenditure incurred as on 31.12.2016 are furnished below:
(amount in Rupees in thousand)
(xii) The manner of execution of subsidy programmes including the amounts allocated and the details of beneficiaries of such programmes.
No subsidy programmes are executed by this office.
(xiii) Particulars of recipients of concessions, permits or authorizations granted by it.
There are no concessions, permits or authorizations granted by this office in the generic sense of the term. In the context of Central Excise and Service Tax law, this office implements various concessions provided by the Government of India and such concessions are notified by the Ministry of Finance through issue of exemption notifications in the Official Gazette.
(xiv) Details in respect of the information, available to or held by it, reduced in an electronic form.
Most of the information is available in respect of the Commissionerate is available in the website and is being updated on a regular basis.
(xv) The particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use.
The citizens can approach the Central Public Information Officer in the Commissionerate Office and in the Division Offices and the Central Assistant Public Information Officer at Range Offices. Besides, the citizens are free to approach the Commissioner, Divisional Deputy/Assistant Commissioner and Range Officers for any information.
(xvi) The names, designations and other particulars of the Public Information Officers.
1. Smti M. Synnah, Assistant Commissioner(CPIO)
O/O the Commissioner of Central Excise & Service Tax,
Morellow Compound, M. G. Road, Shillong -793001.
2. Shri L. Ralte, Deputy Commissioner,
Central Excise & Service Tax Division, Nagaon.
R.K. Road, Nagaon – 782001.
3. Shri Chandan Biswas, Assistant Commissioner,
Central Excise & Service Tax Division, Agartala.
Kiran Medical Hall’s Building, 1st, 2nd & 3rd Floor,
Old R.M.S. Chowmuhani, Agartala, Tripura (West) 799001.
4. Shri Chandan Biswas, Assistant Commissioner,
Central Excise & Service Tax Division, Silchar.
Central Revenue Building, P.O - Silchar, Cachar,
5. Shri L. Ralte, Deputy Commissioner,
Central Excise & Service Tax Division, Shillong,
2nd Floor, Meghalaya State Housing Financing Co-operative Society Ltd.,Nongrim Hills, Shillong – 793003.
(xvii) Such other information as may be prescribed, and thereafter update these publications every year.
Authority : Section 4(1)(b) of the Right to Information Act,2005
Enclosure: As stated above.
Copy forwarded for information to:
1. The Chief Commissioner, Customs, Central Excise & Service Tax, Shillong Zone, 3rd Floor, Crescens Building, M.G. Road, Shillong –1.
2. The Commissioner of Central Excise & Service Tax, Guwahati.
3. The Commissioner of Central Excise & Service Tax, Milon Nagar, Lane ‘F’, Dibrugarh.
4. The Commissioner of Customs, NER, M.G. Road, Shillong – 793 001.
5. The Deputy/Assistant Commissioner, Central Excise & Service Tax Division, Agartala, Nagaon, Shillong, Silchar – with a request to give wide circulation of the Public Notice to all formations under his jurisdiction and to public.
6. The Superintendent (Hqrs. Systems),Central Excise & Service Tax, Shillong for publication in the official website.
7. All Trade Association/Chamber of Commerce under Guwahati Central Excise & Service Tax Commissionerate.
8. Notice Board.
9. Guard File.
ASSISTANT COMMISSIONER (TECH)