Delay in finalisation of demands - PAC recommendations - CBEC guidelines
Based on the recommendations of the PAC, CBEC has instructed the field that:-
1. The usage of the saving clause (as for as possible) of section 11A (2A) of the Central Excise Act should be minimized and be deemed as an exception rather than a rule. (this is adjudication within one year/six months - as far as possible)
2. Each adjudicating authority shall submit a report to his immediate superior if the time limit given in section 11A (2A) is not adhered to.
3. In this report, specific reasons should be given for delay in adjudication beyond the normal limit prescribed.
4. Reasons should be given for delay in adjudication beyond the normal limit prescribed. The Supervisory Authority should satisfy himself that reasons given for the delay are genuine or else he should take further appropriate action to ensure adjudication of the case without delay.
5. All the cases presently pending adjudication should be reviewed accordingly, and a compliance report should be sent to the DG (Inspection) by 01.1.2008.
6. Section 33(A)(2) of the Act stipulates that the adjudicating officer shall not grant adjournments during adjudication proceedings more than thrice to a noticee. This provision should be strictly adhered to. However, if there is any practical difficulty in adhering to this provision, the same may be brought to the notice of the Board.
F.No.-6(Pt.)- Dated: November 05, 2007