Adjudication
• The time limit for seizure of goods can be applied for documents taken during the time of inspection.
• Certified copies should be given within 30 days from the date the documents are taken by the department.
• The investigation should be completed within the time period stipulated for the seizure of the goods (6 months).
• As far as possible, further adjudication should be completed within 6 months from the date of Show Cause Notice.
• The adjudication procedures should be expedited if the assesses files the replies within one month.
• All the communications from the assesses should be acknowledged within 7 days of their receipt and in case the acknowledgement is not given within the specified time, the same should be brought to the notice of the Commissioner.
• Refund amounts must be paid within 30 working days of receiving a valid claim. The officer responsible for delays should be held accountable and penalized. Modalities can be chalked out
• There appears little justification for difference in rates of interest for delayed payments (13% by assessee) and delayed refund (9% by department). This should go.
• Pre-deposit provisions to be simplified by accepting cash and/or bank guarantee or other securities. The assessee should have the option to pay the deposit in cash or through Bank Guarantee.
• Provisions should be made that if the pre-deposit is made and the case is not decided within 6 months, the amount of pre-deposit shall be refunded.
• The Section 35-C(2A) giving CESTAT a time limit of 180 days to decide the appeal should be amended and the stay should be valid till the appeal is decided.
• Instead of 4 regions, CESTAT should be in other regions also. A study of the appeals arising in that particular region be made for deciding the location.
• Adequate training on judicial and quasi-judicial procedures to be given to department officers. (Are bad orders because of lack of training? And who will give the training?)