Arrear Recovery Manual for Central Excise, Customs and Service Tax
THE Chief Commissioner, TAR has released a draft manual for recovery of arrears for Central Excise, Customs and Service Tax. The manual is a compilation of all legal provisions , including instructions ,on the subjects for guidance and use of the officers.
The manual contains Board instructions dated 21st September 1990 on 'write off' of arrears – perhaps nobody has ever used these powers!
There is also a 1998 instruction which stipulates that no coercive action should be taken to realise the dues till the disposal of the stay application by the Commissioner (Appeal) and a 2004 instruction which says, “the field officers should refrain from taking coercive action till the period of six months of filing a stay petition before the CESTAT, or till the disposal of the stay petition, whichever is earlier.”
This Manual should be a handy guide to the Departmental officers engaged in recovery of arrears – that is for those officers who have some respect for LAW.
The Chief Commissioner, TAR is grateful to “Sh. Deepak Tandon & Sh. AK Pathania Superintendent’s TAR New Delhi, who have put in their best efforts to compile this Handbook”.
Superintendent’s what?