What is Call Book?
IT is the Central Excise Department's dumping yard. When they cannot decide an issue, it is thrown into the call book, almost never to be recalled. There are several Show cause Notices which are not decided and thrown into the call book. The CAG and the PAC have been concerned with the bulging call books.
In, Circular No. , dated 14.12.95, the CBEC specified the following categories of cases which can be transferred to call book:-
1. Cases in which the Department has gone in appeal to the appropriate authority.
2. Cases where injunction has been issued by Supreme Court/ High Court/ CEGAT etc.,
3. Cases where audit objections are contested.
4. Cases where the Board has specifically ordered the same to be kept pending and to be entered into the call book.
The Board has also informed the field that the PAC has desired that a special review of all the cases of Provisional assessment, transferred to the call book should be immediately undertaken and follow-up action taken, in order to ensure that the prevalent instructions have been complied with and proper revenue is collected.
In CIRCULAR NO. 719/35/2003-CX, Dated : May 28, 2003, the CBEC again informed,
The matter has again been examined with reference to PAC's recommendation on Paras 2.5 and 2.6 of the C & AG Report for the year 1998-99 relating to inordinate delay for recovery of confirmed demands and non-adjudication of demands respectively contained in 39th Report. In this regard it is found that the existing instructions of the Board on the issue are not being scrupulously followed by the field formations. The pendency of call book cases continues to be very high. Therefore, the Board while reiterating its earlier instructions, has decided that the respective Chief Commissioner should monitor progress of disposal of call book cases specifically to see whether -
1. Call Book cases have been reviewed by the CCEs.
2. Any appreciable progress is noticed.
3. Any avoidable delays are there.
It is further directed that a one-time comprehensive review of all the pending call book cases will be done by respective CCEs. The Chief Commissioner may monitor such review periodically in their respective zones. The progress report of the call book cases should continue to mention in the MTR as well as in the monthly statements of the progress achieved in "Key Result Areas".
In 2007, [F.No. 208/31/07-CX-6 Dated : September 10, 2007] Board informed that as per the records of the Board, Board has issued such directions only for these issues namely
(i) excise classification of soaps (Bathing bars) vide F. No. 94/5/97-CX-3 Dated 16.11.1999.
(ii) excise duty leviable on lacquered/laminated/metalized plastic films vide F.No. 93/01/2005-CX-3 dated 23.1.2006; and
(iii) rebate on goods manufactured in area based exemptions and subsequently exported under rule 18 of the Central Excise Rules, 2002 vide F.No. 209/11/2005-CX-6 dated 14.8.2007.
However, it has come to the notice of the Board that apart from these issues, there are some other issues which are being shown as reasons for cases pending in Call Book. Therefore, Board wanted the field to submit the information of cases pending in Call Book on account of instructions issued by the Board.
Now Board has thrown one more issue into the call book, which will most probably be never recalled.