Recall ‘Call Book' - CBEC to Field
WHAT is a Call Book? It is the Central Excise Department's dumping yard. When they cannot decide an issue, it is thrown into the call book, almost never to be recalled. There are several Show cause Notices which are not decided and thrown into the call book. The CAG and the PAC have been concerned with the bulging call books.
In, Circular No. , dated 14.12.95, the CBEC specified the following categories of cases which can be transferred to call book:-
1. Cases in which the Department has gone in appeal to the appropriate authority.
2. Cases where injunction has been issued by Supreme Court/ High Court/ CESTAT etc.,
3. Cases where audit objections are contested.
4. Cases where the Board has specifically ordered the same to be kept pending and to be entered into the call book.
Now, the Board wants the following cases to be taken out of the Call Book and adjudicated:
(i) The issue involved has either been decided by the Supreme Court or High Court and such order of the High Court has attained finality or,
(ii) Board has issued new instruction or circular clarifying the issue involved, subsequent to issue of the order to transfer the case to the Call Book.
A separate direction to take such cases out of the Call Book should not be awaited from the Board. This clarification applies to cases involving Central Excise duty, Customs duty and Service Tax.
Please also read the genesis Call Book - Past, Present and Future.
CBEC Circular No. 1028/16/2016-CX , Dated: April 26, 2016