Welcome to Settlement Commission - CBEC Wants to create awareness
CBEC has noticed that even after more than fifteen years of operation, the scheme of settlement of cases through Settlement Commission has not yielded the desired results and very minuscule percentage of all the show cause notices issued are taken up by the assessees for settlement. One of the reasons for not many assessees opting for the said scheme may be lack of awareness of the scheme amongst them.
To encourage voluntary compliance and for settlement of the disputes by making use of the Scheme, Board directs that immediately after issuance of Show Cause Notice, a letter should invariably be written to the noticee informing him about the scheme of the settlement. Board has even given a model letter to be written by the Department to the assessee suggesting the option of applying to the Settlement Commission.
While this is a good step, Board should also instruct that the assessees are not put to further trouble to get this letter. Perhaps the Board does not know how the officers serve the Show Cause Notices and letters on the assessees. The representatives of the assessees are asked to go over to the Departmental offices and collect the notices/letters. The Department should be asked to use the normal/legal/prescribed mode of communication.
CBEC Letter in F. No. F. No 275/72/2014-CX.8A., Dated: June 19, 2015