Is CCE, Delhi dictating as to which cases should be transferred to Call Book?
“WE got this mail from a concerned Departmental officer.
The Circular no. , dated May 26, 2003 issued by the Central Board of Excise & Customs on the subject ‘Checks on delays – Maintenance of Call Book – instructions – reg.' has the following to say –
“… It was further clarified vide Circular No. , dated 14-12-1995 that only following type of categories of cases can be transferred to Call Book :-
(i) Cases in which the Department has gone in appeal to the appropriate authority,
(ii) Cases where injunction has been issued by Supreme Court/ High Court/CEGAT, etc.
(iii) Cases where audit objections are contested.
(iv) Cases where the Board has specifically ordered the same to be kept pending and to be entered into the call book.”
I happened to go through the Circular dated 14.12.1995 referred to above and to my surprise this is how that Circular ends –
“2. The Commissioner, Customs & Central Excise, Delhi has requested for inclusion of certain categories of cases for
(i) Cases in which the Department has gone in appeal to the appropriate authority.
(ii) Cases where injunction has been issued by Supreme Court/ High Court/ CEGAT, etc.
(iii) Cases where audit objections are contested.
(iv) Cases where the Board has specifically ordered the same to be kept pending and to be entered into the call book.
Surprisingly, the said Circular dated 14.12.1995 does not say that the Board agrees with the inclusion of the categories as suggested by the Commissioner, Customs & Central Excise, Delhi but merely communicates his suggestion, which as can be seen, has become the unwritten law in Call Book matters.
I thought that the Board Circular dated 14.12.1995 which I am referring to and published in the private journals and Taxation websites was an incomplete one. I, therefore, went through the CBEC website and found that nothing was amiss. See http://cbec.gov.in/excise/cx-circulars/cx-circulars-95/162-95-cx.htm. So, it all boils down to one thing and that is that the Board has unwittingly acceded to the requests made by CCE & C, Delhi.
Unfortunately, I could not lay hands on the Hindi version of the referred Circular, that is, if at all it exists!”
Would the Board like to retrospectively amend its Circular dated 14.12.1995?”