Return unwanted seized records – Board member tells field.
Whenever the Preventive Sleuths go on a merry-go-raid, they come back with a truck load of records and dump them in their office which nobody has the time or inclination to examine. The other day I saw a mahazar where one of the seized records was a blank file, yes! A blank file with no paper inside! Maybe the intelligence sleuths wanted to allege that the assessee had intention to suppress and ample proof was that he had not kept any papers in the file. Many assesses are happy that the department is taking away all their files, so that they have more space and they can tell all other departments that the files are with the Central Excise department!
Recently, Member, Central Excise and Service Tax, Mr. PC Jha wrote a letter to all the Chief Commissioners on this subject. The Member wrote that it has come to the Board’s notice that sized records are not returned in spite of repeated requests. And the Member observed that it also unnecessarily occupies space in our offices. How true Sir!
The Member referred to a 1988 circular whereby the documents / records which are not relied upon in the Show Cause Notice are required to be returned under proper receipt to the persons from whom they are seized.
But that was in 1988 and nobody remembers that circular and in any case, Board circulars are not really taken seriously in the field.
Now the member reiterates the compliance of the 1988 instructions. He also wants the Show Cause Notices to incorporate a clause that unrelied upon records may be collected by the concerned(they are really concerned) persons within 30 days of receipt of the Show Cause Notice. The designation and address of the officer responsible for returning the relied upon records should also be mentioned in the Show Cause Notice.
Great Sir! Wonderful instructions, but next time you visit a Commissionerate, please check up how much your writ runs there. Please see a few Show Cause Notices and you will be surprised to find that your suggestion has not been accepted by the mighty Show Cause Notice issuing authorities. It is so difficult to get copies of relied upon documents from the department; will they give the un-relied documents?
Sir, if you are serious about your instructions, please ensure that they are followed. The field will have no better reason to obey your instructions than they had in flouting the 1988 instructions with absolute impunity for the last 18 years.
D.O. LETTER F.No. 207/09/2006-CX.6 dated 08.09.2006 from Member (CX & ST), CBEC, New Delhi