Wednesday, October 22, 2014

CURTAINS OF THE CR DROPPED

DPC FROM GROUP B TO GROUP A IS OVER. PROMOTION & POSTING ORDER IS TO BE ISSUED TODAY OR AT BEST TOMORROW. OFFICERS WILL BE ALLOTTED ZONE THERE AFTER RESPECTIVE PRINCIPAL CHIEF COMMISSIONERS WILL ISSUE THE SUBSEQUENT ORDER. AS ON DATE THE OFFICERS HAVING LESS THAN THREE YEARS OF SERVICE WILL BE ACCOMMODATED IN THE SAME ZONE AND OTHERS THOSE WHO ARE MORE THAN THREE YEARS OF SERVICE WILL BE POSTED OUT OF THE ZONE. IN THE SAID ORDER OFFICERS FROM CENTRAL EXCISE AND CUSTOMS PREVENTIVE NAME WILL BE THERE. 
NO ORDER FROM APPRAISER SIDE.
FINALLY THE CURTAIN OF CR IS DROPPED WHICH WILL BRING CHEERS AND APPLAUDS FROM ALL CORNER. CREDIT GOES TO HON'BLE CHAIRPERSON AND HER ENTIRE TEAM 

LOCAL

OFFICERS ON PROMOTION UNDER ORDER OF TRANSFER VIDE ESTT. ORDER NO. 277/2014 DT. 15TH OCTOBER, 2014 FROM MUMBAI ZONE TO PUNE ZONE, RELIEVING DATE IS EXTENDED FROM 22ND OCTOBER TO 31ST OCTOBER 2014. 

Friday, October 17, 2014

FROM CESA's DESK


·             DPC FOR PROMOTION FROM GR B TO GR A (421 + 2118) IS GOING ON (FROM 17.10.2014 TO 19.10.2014).

·            ORDER IS LIKELY TO BE ISSUED ON 21.10.2014.

·             APPLICATION FILED BY OFFICER OF CHANDIGARH UNIT IN ONE PRINCIPAL CAT WHERE THE DATE IS FURTHER EXTENDED TO 27.10.2014.

·         THE CHAIRPERSON OF CBEC IS IN NO MOOD TO LISTEN ANY HURDLES FROM THE LEGAL ANGLE IS DETERMINED TO HOLD DPC AND ISSUE ORDERS OF ALL CADRES OF GR. A BEFORE LAYING DOWN HER OFFICE ON 31.10.2014.

·            THE PROPOSAL OF LOTUS BUILDING IS CLEARED.

·             DR. ARVIND SUBRAMANIAN WHO IS YOUNGER BROTHER OF SHRI V.S.KRISHNAN, PRINCIPAL CHIEF COMMISSIONER, CENTRAL EXCISE & SERVICE TAX, MUMBAI ZONE, IS APPOINTED AS CHIEF ECONOMIC ADVISER TO GOVT.OF INDIA.

Sunday, October 12, 2014

UNCERTAINITY IS CERTAIN



Even if Service Tax Audit cannot be done, there is no hurdle for Central Excise Audit - CBEC
NETIZENS will remember the Delhi High Court judgement dated 04 08 2014 in the Travelitecase (2014-TIOL-1304-HC-DEL-ST) striking down Rule 5A(2) of the Service Tax Rules as ultra vires. [Rule 5A(2) requires the assessees to make available records to the 'Audit Party' deputed by the Commissioner or CAG].
From 15 October some 45 Audit Commissionerates will start functioning. DDT had expressed a doubt as to what all these Audit Commissionerates will do, when according to the Delhi High Court, they do not have the power to audit at all.
The wise Board has come up with a brilliant clarification (vide) CBEC Circular No. 986/10/2014-CX., Dated: October 9, 2014. The CBEC says that the Delhi High Court order quashed the Service Tax rule but it did not deal with the issue of audit in Central Excise at all. And so the Board states that:
in Central Excise there is adequate statutory backing for audit by the Central Excise Officers. The statutory provisions relevant for audit is clause (x) of Section 37(2) and rule 22 of the Central Excise Rules, 2002. For ease of reference, Section 37(2 )( x) is reproduced below:-
Section 37: Power of the Central Government to make rules -
"37(2)(x): impose on persons engaged in the production or manufacture, storage or sale (whether on their own account or as brokers or commission agents) of salt, and, so far as such imposition is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods, the duty of furnishing information, keeping records and making returns, and prescribe the nature of such information and the form of such records and returns, the particulars to be contained therein, and the manner in which they shall be verified;"
3. Rule 22 of the Central Excise Rules, 2002 provides that the Commissioner may empower an Officer or depute an audit party for carrying out scrutiny or verification of records of the assessee . The rule also obliges an assessee to make available records for such scrutiny.
4. The statutory backing for rule 22 thus flows from clause (x) of section 37(2) and the general rule making powers under section 37(1) of the Central Excise Act, 1944. Clause (x) of section 37(2) empowers the Central Government to make rules for verification of records and returns to check the correctness of levy and collection of duty which in the present regime of self-assessment would mean verification of correctness of self-assessment and payment of duty by the assessee . It may be noted that the expression “verification” used in the section is of wide import and would include within its scope, audit by the Departmental officers, as the procedure prescribed for audit is essentially a procedure for verification mandated in the statute.
Does this mean that Central Excise assessees can be audited but not Service Tax assessees?
Maybe the Board is not aware that an identical provision to Section 37(2)(x) is there in Service Tax also. Section 94(2)(k) provides for this:
imposition, on persons liable to pay service tax, for the proper levy and collection of the tax, of duty of furnishing information, keeping records and the manner in which such records shall be verified .
If the Board is right with regard to Central Excise, they can continue to audit in Service Tax also.
The Board Circular is silent on whether Service Tax audit will be continued or Delhi High Court order would be followed.

Saturday, October 11, 2014

REVISION IN SENIORITY LIST AS PER N R PARMAR DECISION




                                                                                                                                                                                                                                 Ref:CESA/72/2014
                                                            Date : 10.10.2014.
                                                 

To,
The Chief Commissioner
Central Excise Mumbai Zone – I & II,
Mumbai.

Respected Sir/Madam,     

 Sub:  Framing of new Deployment/Transfer/Posting/Rotation Policy for Central Excise Service Tax Superintendents of Mumbai Zones – reg.

            This is in continuation of our letter No. CESA/68/2014 dated 26.09.2014, CESA/70/2014 dated 07.10.2014, on the above subject.
2.            Kind attention is invited to the suggestions submitted by this Association through above referred letters on the subject matter.  Sir, the Mumbai has faced unprecedented crisis at the time of last restructuring in the matter of Transfer & Postings which could not be sorted out for years together. Taking advantage of such situation, unscrupulous elements and posting managers have played havoc, making all kinds of experiments to justify their actions. After a lot of pain, rigors and spending time, some policy is made, which is redundant now. 
3.            To avoid the recurrence of the same old story, we express our concern and request the Administration that the transfer / posting / rotation / deployment policy for staff in Mumbai Zone be formulated immediatley so that staff can be deployed properly and transparently even after a change of guard.
4.         It seems that in the organization, all the cadres from top to bottom are in leaving mode and are least concerned about the ground level difficulties, whether it is infrastructure or formulating a long term policy. All are in a mood to adapt short cut and quick fix methods in all spheres of work which is not a good sign of healthy administration.
5.             The orders of promotions of Inspectors to Superintendents is issued only in respect of revised sanctioned strength. Further vacancy will arise due to cascading effect of promotions from Superintendent to AC Cadre,  and Mumbai Zone is expected to get approximately 400-500 posts. Hence, another allocation order will be issued. The officers covered under the second order will definitely be the junior officers. In the absence of a clear cut posting policy, the placement will be made as and where is basis and it will definitely cause heart burn among the senior officers.
6.            CESA once again requests that a meeting with the office bearers of all concerned associations be convened by your good office as principal cadre controlling authority immediately so that a transparent policy for deployment of staff can be discussed and adopted. The same may also be uploaded on the web site for wide circulation. This Association is willing to assist the Administration in this regard even at short notice.
7.       The Association also requests the Administration not to entertain any kind of representations in advance before issuance of any Order as the same will lead to unfairness and snatching away of right of other eligible officers. 
        Thanking you,
Yours sincerely


A K SASMAL
GENERAL SECRETARY 

                                                                                               Ref: CESA/71/2014

                                                                                                                                     Date : 10.10.2014

To, 

The Chief Commissioner 

Central Excise Mumbai Zone – I, 

Cadre Controlling Authority, Mumbai. 

Respected Sir,     

 

               Sub: - Revision of Mumbai zonal seniority list  - Reg.

             

      This is to bring to your kind notice that as per the Board’s instructions F. No. A-32022/26/2007-Ad.IIIA dated 03.04.2014, the review DPC had taken place and as per the said DPC,orders were issued by revising the seniority of the Officers in Mumbai zone. However, the entire seniority list has not been revised so far. 

2.             Similarly, the inter-se seniority of Direct recruits is to be revised by the order of merit in which they are selected for such appointment on the officers and initiation of recruitment process against a vacancy year would be the date of sending of requisition for filling up of vacancies to the recruiting agency, and in the case of promotees, the date on which a proposal, complete in all respects, is sent to the Chairman-DPC, for convening of DPC to fill up the vacancies through promotion. As per N R Parmar decision, the Board has issued instructions dated 8.9.2014 to revise the seniority list. Commissioner Customs (General), the Cadre controlling authority of Customs Preventive Officers has issued a circular Number 29/2014 dated 27.09.2014, revised the entire seniority list on 27.09.2014, and has also issued promotion order against the vacancy arising out of CR. 

3.             Similarly, in accordance with both the above instructions, CESA request that seniorityy list of Mumbai Zone be revised and fresh seniority list be prepared.

                  Thanking you,

Yours sincerely,


A K SASMAL

GENERAL SECRETARY


Wednesday, October 8, 2014

CESA's SUGGESTION ON PLACEMENT / ALLOCATION / REPATRIATION POLICY FOR MUMBAI ZONE



                                                                                                  Ref : CESA/70/2014
                                                                                                  Date : 7.10.2014

To,
The Chief Commissioner
Central Excise Mumbai Zone – I & II,
Mumbai.

Respected Sir/Madam,  

                      Sub: - Allocation of staff to the new Commissionerates / Zone - Reg.

          The CBEC has issued the jurisdiction Notifications in the ongoing process of re-organization, on 16.09.2014.
As per these Notifications, the respective Commissionerate-wise sanctioned strength of Superintendents are as follows:
            In Mumbai Zone I – Mumbai I (65), Mumbai IV (erstwhile Mumbai V renamed as Mumbai IV) (50), Thane I (55), Thane II (64), LTU &
Central Excise Audit Comm’te (55) plus various Directorates, (97+2).
           (SS for LTU 60 + Audit 74 + M & P 90 are to be apportioned among the Central Excise and Service Tax executive Commissionerates)
(8 Central Excise and 7 Service Tax Commissionerates).
            In Mumbai Zone II – Mumbai II (60), Mumbai III (54), Belapur (SS of 64), Raigad (70), Audit (55 + 7)
            In Service Tax Zone: Mumbai I to Mumbai VII, 60 × 7 = 420 plus and for Three audit Commissionerates the strength will be of 59 × 3 = 177.
           Old strength of Zone I and in Zone II was 614 and 419 respectively.  Old Strength of Service Tax I and II was 214 against current strength
 of 597 hence there is an increase of 383 posts of Superintendents which needs to be aligned from Central Excise. Officer on loan in
Service Tax I – 37 and in Service Tax II – 30 from Central Excise be repatriated to their respective Central Excise Commissionerates.
          The strength of LTU is enhanced as well as a separate Audit Commissionerate of Audit of LTU is also coming into existence. Apart from this
the staff to various Directorates on deputation basis and the maximum number which can be given on loan basis from field formation is also
stipulated separately.
          In view of the drastic changes in the sanctioned strength of Commissionerates, formation of new Service Tax Zone, and the resultant
repercussion on deployment of staff, CESA had held a series of meetings with its cadres at field level. The feedback received from the cadres was
that the redeployment should be carried out with least inconvenience to the staff while allowing smooth functioning of the administration. Accordingly, i
n the Managing Committee meeting held on 25.09.2014, after due deliberations, it has been decided to suggest to the administration the following:
          A.   To maintain uniformity, both the Zones should formulate a joint committee which will examine and fix a common criteria
for allocation of staff from their respective Zones to Service Tax Zone and vice versa which will go a long way;
          B.   Willingness for change of Zone / Commissionerate / LTU be called for from all officers, subject to verification of the genuineness of the
such requests;
          C.   Officers who have completed maximum years in Supdt. cadre in Central Excise i.e., Zone-I or Zone-II be posted to Service Tax and vice versa
to fill the strength;
          D.   Officers presently posted on Loan basis from Central Excise Zones to Service Tax be repatriated as adequate strength has been sanctioned 
 to Service Tax formations to their respective Commissionerates;
          E.    The officers who have already worked in Service Tax since long be transferred to Central Excise Zones according to their line of commutation;
          F.    Similarly officers posted on loan basis to other formations should also be brought back to their parent Commissionerate/Zone;
          G.   Officers presently posted in Service Tax and LTU if willing to continue, may be retained;
          H.   The officers from Central Excise who have given willingness for Service Tax be posted in Service Tax first  and thereafter if  the strength
is still found short, then a common uniform criteria be adopted by excluding officers at Sr. No. I to K;
          I.      Officers due for retirement may not be displaced;
          J.    Officers on medical ground may not be displaced;
          K.   Superintendents who are likely to be promoted as Assistant Commissioner in the ensuing CR should not be displaced as it
will not serve any purpose except repetition of administrative work.

          Further, CESA requests that the Administration should not be in haste or take unilateral decision while allocating the staff, proper criteria be
adopted, without any discrimination or favour to anyone. Administration is further requested to take proper care to ensure that there is no heart burn for
newly promoted officers once they are posted to their new place. At the same time, it may also be ensured that the Senior officers should not get a
raw deal.
             Similarly, Mumbai Officers promoted and posted in Pune Zone prior to 30.09.2014, irrespective of their tenure, be repatriated
to Mumbai.
            Thanking you.
                                                                                                                                                                                      Yours sincerely,


                                                                                                                                                                                         A.K. SASMAL
                       General Secretary

 


                                                                                  Ref : CESA/68/2014

                                                                                   Date : 26.09.2014.



To,

The Chief Commissioner

Central Excise Mumbai Zone – I, Zone – II and Zone – III Customs

Mumbai.



Respected Sir/Madam,     



 Sub: - Framing of new Deployment/Transfer/Posting/Rotation Policy for Central    Excise Service Tax Superintendents of Mumbai Zones – reg.





            The CBEC has issued the jurisdiction Notification in the ongoing process of re-organization, on 16.09.2014. In accordance with the said Notification, Mumbai will have three(3) Zones comprising of Central Excise Zone – I (Mumbai-I, Mumbai-IV, Thane-I, Thane-II, Audit Commissionerate and LTU Mumbai) (4 + 1), Central Excise Zone – II (Mumbai-II, Mumbai-III, Belapur, Raigad and Audit Commissionerate)   (4 + 1), Service Tax Zone (Mumbai-I, Mumbai-II, Mumbai-III, Mumbai-IV, Mumbai-V, Mumbai-VI, Mumbai-VII and Audit-I, Audit-II and Audit-III) (7 + 3).

As the prevailing Transfer Policy is redundant in its place, a new policy is to be formulated to meet the requirement of administration as well as for the staff.

            CESA, has gathered its member’s views on the issue by holding meetings in formation first and then in Managing Committee meeting held on 25.09.2014 and on the basis of deliberations, the following views are submitted for kind consideration:

General: The guidelines will apply to all the Commissionerates of Central Excise in Mumbai Zones,  Service Tax Commissionerates of Mumbai, LTU Mumbai, Customs Preventive formations, outer Mumbai Zones i.e., Pune & Nagpur (restricted to those Officers who are posted on promotion for specific period), DGST & TAR etc. and for allocation of staff to various Directorates/formations restricted to this Zone only.

Aims of the policy: To give exposure to officers in all the formations of this Mumbai Zone.

            In order to achieve the above aim and to aid the smooth functioning of the administration, the following suggestions/proposals may please be considered before framing a new Transfer Policy. 

·         ICT Order of respective Zones be issued by the respective Chief Commissioners of the Zone.

·         IZT Order from Central Excise Zone – I to Zone – II be considered only on individual request and on merit i.e. residence/education or health problem of the officer.

·         Requests for Inter Zonal Transfers be considered first before effecting any Transfer Order so that the officers presently posted to Zone – I but hailing from or willing to be posted in Zone-II and vice-versa, be settled.

·         The ICT Orders be issued after IZT so that disturbance is minimized and streamlined. This exercise should be done either once in a year but not frequently or in piece-meal manner.

·         In view of the present reorganization, options/requests for IZT be called for as a one time exercise and thereafter only once in a year.

·         Rotation: As the number of Commissionerates are divided in 3 Zones viz. Excise-I, II &  Service Tax Zones in future the rotation be done amongst these three Zones as nature of work in all the three Zones will be different. It is requested that tenure in a Zone be fixed as 4 years per Zone, i.e. Excise, Service Tax for computation of tenure period of M. & P., LTU, Deputation and Loan to any Directorate should not be counted).

·         Tenure:

In Zone Four(4) years

(A) On completion of 4 years in the Zone, the officer be shifted to the other Zone i.e. from Central Excise Zone – I/Zone – II to Service Tax Zone and vice-versa. On completion of tenure in Service Tax Zone the officer be again repatriated to their respective parent Zones i.e. C. Ex. Zone – I or II.



In Commissionerate Two(2) years

(B) The tenure of officer in any Commissionerate i.e. Central Excise or Service Tax or Audit should be 2 years. On completion of 2 years in the Commissionerate the officers be rotated within the same Zone, i.e. within Central Excise and Audit or Service Tax and Audit, wherever they are posted. The tenure in a Central Excise Commissionerate be divided into one year each at any posting irrespective of Range, HQ. Sections, Divisions Section/Audit Group/Post or Pre Audit etc.

In Service Tax Zone officers be posted for 2 years in Executive Commissionerate and for 2 years in Audit. The tenure of each posting in the Commissionerate be of one year.

Similarly in Central Excise Zones on completion of tenure of 2 years in Excise or Audit, as the case may be, the officer be rotated and each posting tenure should be one year.

Tenure of CCO/DGST/Appeals/Adjudication/CESTAT/ Valuation etc. be one year and this tenure will not be counted in the tenure of either Zone or Commissionerate.

The tenure of an officer in M & P and LTU shall be 2 years. On completion of tenure in M.  & P. and LTU the officers be repatriated to the respective Zones from where they were posted to these formations.

·         Posting to M. & P.: Sanctioned strength of M. & P. be apportioned between the Executive Commissionerate of Central Excise & Service Tax equally i.e. (8 Central Excise + 7 Service Tax Commissionerates). The officers who have crossed the age of 57 as on the date of issuing Order should not be posted to M. & P. Juniors be posted to M. & P. in Order of Seniority. No repetition to M. & P.  The panel be prepared well in advance so that the repatriation/posting to and from M. & P. be smooth.

·         POSTING TO LTU Mumbai: Similarly, sanctioned strength of LTU be apportioned amongst the Executive Commissionerate of Central Excise & Service Tax equally i.e. (8 Central Excise + 7 Service Tax Commissionerates). The officers posted to LTU be experienced. The panel be prepared well in advance so that the repatriation/posting to and from LTU be smooth.

·         Posting of Officers on Promotion: On promotion from one cadre to other the Commissionerate of officer be changed irrespective of his/her tenure in the same Commissionerate. Senior officers be retained in Mumbai and if at all any officer is required to be posted to Pune or Nagpur Zone the junior officers be posted out of Mumbai.

·         All the officers presently posted to Pune/Nagpur Zone be brought back irrespective of tenure as a one time measure during the implementation of the Cadre Restructuring and re-organization of the jurisdiction.

·         A roster be prepared in  respect of officer promoted and posted to Pune/Nagpur Zone. On completion of one year officers posted out of Mumbai be brought back to their respective Zones.

·         Exemption: The cases of Medical grounds of individual/his/her spouse or Children and on the grounds of Education of their wards be considered on merit and be posted in non-sensitive posting for a period of one year.

·         Deputation: Placing officers on Deputation should be fair and transparent and for that the circulars calling for willingness be given wide publicity, manually as well as on Net. Submission of willingness online be encouraged. The administration should ensure that the vacancy position should be informed to all the field formations well in advance, as is done in case of Gr. A by CBEC site. The other guidelines regarding deputation /cooling off period, etc. be strictly adhered to.

·         From commutation point of view, Mumbai is divided into three parts as per the Railway services, Western, Central and Harbour. While placing the officers in any Zone and in any Commissionerate the basic criteria should be the place of residence vis-à-vis the railway line and the time required for commutation between the residence and the place of posting. The commutation time should be minimum as far as possible, as it consumes energy, money and generates only stress, which eventually effects the output of the officers. Therefore, as far as possible the officer residing on Central line, Western line and Harbor line be given Zones and Commissionerates located on these lines to minimize the commutation exertions.

·         Criteria of 2 years Sensitive and non-Sensitive be followed with no deviation or should be bare minimum considering situation of the formations.

·         Posting Transfer on Compassionate/Medical Grounds: The cases of self medical problem or of his/her spouse or children / parents only be considered on merits. In the order of posting issued on such grounds a specific noting be made about their posting in field and they have to be posted in static postings at least for one year and if situation warrants tenure of static posting be extended.



·         Options: Before deciding the posting of the officer in a Zone or a Commissionerate, as a one time exercise, options may be called for from the officers from both the present Central Excise Zones  for posting on the basis of place of residence and based on the requests made and the vacancy position, Zone posting be allotted to such officers, subject to verification of the genuineness of the request.

The suggestions for allocation of staff presently posted in the existing Commissionerates / Zones in the ensuing new Commissionerates / Zones will be communicated separately as the sanctioned strength of the Commissionerates / Zones has been reduced and new Commissionerates / Zones have been created.   The Allocation amongst the staff should not be made arbitrarily and a fair allocation criteria be formulated, so that the staff will not be demoralized.  



Officers presently posted on Loan basis from Central Excise Zones to Service Tax be repatriated and may be allowed to complete their tenure in the respective Commissionerate before allocation of staff in new formation. Similarly officers posted on loan basis to other formations should also be brought back to their parent Commissionerate as Board has now fixed the strength for each of such formation.



The above suggestions are tentative considering the exigency and are subject to changes keeping in view other guidelines framed by the Board as stated in the recently issued circular regarding formation of Audit Commissionerate and posting of staff there. 



The cutoff date of rotation/transfer (except on administrative grounds) be from date of last Order irrespective of their joining to new posting. A uniform practice be adopted for issuing Orders of posting/transfer/rotation and the implementation of Orders issued.



CESA earnestly expect that a joint meeting may be held with your goodself so that after due deliberation a Placement Policy for Mumbai Zone will be formulated which will go in a long way for better Administration and staff welfare.

Thanking you.

Yours sincerely,





A.K. SASMAL

General Secretary