TIOL-DDT 241 · the untouched capture
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<html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body bgcolor="#FFFFFF"> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT 241</font><br> 16 11 2005<br> Wednesday</b></font></p> <p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Anti-dumping duty</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Anti-dumping duty is imposed on Sodium Formaldehyde Sulphoxylate (SFS), originating in, or exported from, People’s Republic of China - The Anti-dumping duty will be valid till 10th May, 2006 <br> <br> <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2005/ctariff05_095.htm">Notification No. 95/2005-Cus., dated 11-11-2005 </a></font></p> <p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Review of adjudication orders</b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board has changed the jurisdiction of a few committees of Chief Commissioners and committees of Commissioners for the purpose of review of adjudication orders.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2005/exnt05_035.htm">Notification Nos. 35</a> & <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=30&filename=notification/excise/2005/exnt05_036.htm">36/2005-C.E. (N.T.), dated 14-11-2005</a></font></p> <p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"> <b>Simplification in Central Excise </b></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>As a result of the experience gained in working the scheme and the suggestions received from the manufacturers and departmental officers, a number of changes have been made to further simplify the rules and procedures thereby eliminating maintenance of unnecessary records and returns. </b><br> <br> Does this sound familiar? Can you guess where it is extracted from? It appears to be from a recent statement, but hold your breath; this is from the Introduction to the SRP manual by Mr. AS Berar, the then Secretary, Central Board of Excise and Customs. This was issued in July 1969, yes, a full 36 years ago and we are still in the process of simplifying. If you find it amusing, read this:-<br> <br> <i>This agglomeration of statutes and regulations dealing with similar matters is neither convenient for the public nor conducive to well-organized administration. Moreover, under this disjunctive arrangement, we have not, and cannot readily construct, a comprehensive code of standing instructions for the governance of the excise staff and each set of statutory rules is burdened with departmental instructions in which the public has no concern or interest and which, even taken together, do not form an adequate administrative code. </i><br> <br> No prizes for guessing where this is from. This was written 62 years ago. Yes in 1943 and is culled out of the Statement of objects and reasons for the Central Excise Act and this was dated 10th November 1943.<br> <br> Change and simplification for better administration, easy management and less hassles for the assessees have been the constant endeavour of the department. It is really surprising why we still do not have a directorate for simplification. Here are a few interesting quotes from the SRP manual.<br> <br> 1. A stage has come when the Government should repose greater trust and confidence in the Trade and industry<br> <br> 2. The pattern of administration has increased the administrative burden of the Central Excise Department and has also resulted in avoidable complaints of harassment from the trade.<br> <br> 3. If the private accounts of the manufacturer are found adequate, these may be accepted in lieu of the prescribed accounts by the Collector.<br> <br> 4. Penalty rules have also been made more stringent so as to ensure that the new facility is not abused. <br> <br> 5. Manufacturer’s own accounts wherever maintained may be extensively made use of, for checking the production<br> <br> 6. The Central Excise staff will not ordinarily visit factories for checking records in a routine manner.<br> <br> 7. Selective audit of the accounts of the assessees will be conducted by internal audit parties. <br> <br> 8. The scheme gives full freedom to the manufacturers to clear their goods at their convenience without any physical supervision by the Central Excise officer.<br> <br> 9. It will succeed to the extent it receives the wholehearted cooperation of the assessees.<br> <br> 10. Special instructions have been issued to the staff to explain to the assessees their obligations.<br> <br> 11. Technical breaches of rules will not be viewed seriously.<br> <br> But did these changes for simplification starting from 1943 really simplify the collection, reduce the administrative load of the department, lessen the complaints of harassment and above all reduce litigation? <br> Nothing has changed – really.<br> <b><br> <font color="#663399">LAWYER: One skilled in circumvention of the law. – The Devil’s Dictionary</font></b><br> <br> <b><font color="#FF6666">Until tomorrow with more DDT<br> <br> Have a nice day. <br> <br> Mail your comments to</font></b> <a href="VIJAYWRITE@TAXINDIAONLINE.COM">vijaywrite@taxindiaonline.com </a></font></p> </body> </html>