Wednesday, January 29, 2014
Tuesday, January 28, 2014
CESA'S PROPOSAL ON RE-ORGANISATION OF COMMISSIONERATE AND JURISDICTION
Ref : CESA/05/2013.
Date :
Mumbai 22.01.2014
Ms. Neerja Shah,
Hon’ble
DGHRD,
CBEC,
New Delhi.
Respected
Madam,
Sub
: Reorganization
of field formation in CBEC consequent to
Cadre
Restructuring - Suggestions for reorganization
of
Mumbai Zones - Reg.
In
this regard, your kind attention is invited to F. No: II/39-10/Admn/ CCO/MCX-I/2011/13351
dated the 1st Nov. 2011, of Chief Commissioner Central Excise Mumbai
Zone – I, wherein the then Chief Commissioner submitted the proposal of
creation of new Service Tax Commissionerates and realignment of Central Excise
Commissionerates to your good office.
The
said proposal was based on the constituted committee report, as assigned by the
Cadre Controlling Authority, who had proposed (A) 8 Central Excise
Commissionerates and 3 Zones, (B) 7 Service Tax Commissionerates and 2 Zones.
A.
For 8 Central Excise
Commissionerates, the revenue was 24847 Crores during the year 2010-11 and the
number of assessees is 6383 in
Zone I and 3317 in Zone II.
B.
For 7 Service Tax Commissionerates
(proposed), the revenue was 23392 Crores and the number of assessee is 209613,
during the year 2010-11.
C.
The Service Tax revenue during the
current financial year ( upto to 31.12.2013 ) is Rs. 34538 Crores. SBE
for the year 2013-14 is Rs. 60201 Crores.
The
above said proposal was prepared on the basis of the number of assessees of the
Central Excise and Service Tax and Revenue as on 2010-11. However, as of now
there is considerable change in the scenario, since the Revenue and number of
assessees of service tax has increased substantially and is ever growing.
Madam,
the Cadre Restructuring and the Reorganization is not the exercise which is
conducted frequently. Even the present exercise is done after a gap of 12 years
and with the stipulation in the present CR it appears that in next 5 years also
there will be no such exercise. Thus the present exercise is around for 15-20
years in contrast to the norms laid down for the same as 5 years. In such a situation we have to take into
consideration the future growth and the data as available on the date of
approval and accordingly we have to organize / re-organize the formation and
fix norms so that the data base be ready for the next automatically. The number of assessee increase/decrease needs
proper determination for reorganization of the Commissionerates. Similarly norms for deployment of staff in
LTU on the basis of assessee and the number of Registration and documents like
rebate, refunds etc the officers have to deal, so that proper deployment of
staff be there to provide best services in LTU to our Large Tax payers, justifying
the name of specialized unit.
Keeping
this in mind and the basis of the proposal made earlier, the matter is examined
by the Association and it is felt that the proposed number of Commissionerates
will not satisfy the need of the Mumbai Zone to provide the satisfactory
services to the assessee and also to plug the evasion. We all know that after the
introduction of Negative list concept in Service tax hardly any activity is left
which is out of Service tax net, and the growth and evasion in this sector can
be gauged by the VCES declarations received in this zone and revenue paid as
well as the estimation of CBEC in this regard for the whole country.
Madam,
the growth of the Service tax, assessee-wise as well as revenue-wise has
increased in many folds, almost double i.e. Rs. 45000 Crores approximately +
10,000 Crores in CENVAT. The existing
Manpower as well as the organization set up in Commissionerate is totally
inadequate to administer the work. Every
month around 3000 new assessee are entering in the tax net of Service Tax. The
growth can be compared from the data submitted in November 2011 by the then
Chief Commissioner and the present figures as on December 2013 which is as
below.
|
Comparative
period
|
No
of assessee
|
S.B.E.
|
Revenue
Rs. In Crores
|
|
|
C.
Excise
|
Service
Tax
|
|||
|
As
per letter dtd 01.11.2011
|
9700
|
209613
|
---
|
24847
|
|
As
on December 2013
|
9546
|
294004
|
60201
|
48200
|
Gross
and net revenue realized upto the month of December, 2013 is enclosed.
Details
of the No. of assessees of Zone – I & Zone – II, L.T.U. is also enclosed.
From
the above data it is suggested to have more number of Service Tax
Commissionerates in Mumbai Zone. After careful study of the details and the
norms adopted for creation of Commissionerate of Service Tax CESA suggests the
following set up for service tax in Mumbai Zone.
-
Abolition
of one Commissionerate of Central Excise detailed in Annexure A
-
12
Service Tax Commissionerate Revenue/ Assessees / divide by the norms laid for
CR as detailed in Annexure ”B”
Apart
from the above formation set up we also request to give directions to the
Mumbai Administration to re-examine and work out the required number of
Commissionerates as suggested for Service Tax as well as Central Excise, Audit,
Anti-evasion etc., It is once again requested to involve all the Staff
Associations for finalising the proposals for formation of new
Commissionerates/Zones and to form a Committee for infrastructure. CESA, Mumbai assures its fullest co-operation
for the above exercise for effective implementation for Cadre restructuring and
re-organisation of the field formation.
For allocation of staff and for improvement of the infrastructure, CESA
will make a separate representation.
Thanking
you,
Encl. : as above. Yours
sincerely
sd./
A.K.
Sasmal
General
Secretary
Copy to:
1. Hon’ble Chairman, C.B.E.C., New
Delhi for kind information and necessary action.
2. Hon’ble Member (P & V),
C.B.E.C., New Delhi for kind information and necessary action.
3. Hon’ble Chief Commissioners, Central
Excise, Zone – I & Zone – II, Mumbai and Customs Zone – I. for kind
information and necessary action.
4. Secretary
General, A.I.A.C.E.G.E.O, New Delhi.
A N N E X U R E – ‘A’
At present Mumbai Zones are having 8
Central Excise Commissionerates i.e. Mumbai – I, II, III, V, Belapur, Raigad,
Thane – I & II. Considerable number
of units have been closed in Mumbai – I, Mumbai – II, Mumbai – III as the
asseesee have shifted their business activities to some other location because
of the increase in real estate prices.
|
Sr. No.
|
Proposal of Administration for 8
C.Ex. Commissionerates
|
Suggestion of CESA.
|
|
1
|
2
|
3
|
|
|
proposed
vide their letter dated 01/11/2011 (in annexure ‘A”(e) i.e. Mumbai (West),
Thane – I, Thane – II, Mumbai (East), Belapur, Panvel and Raigad. In the said proposal in Mumbai (West) they
have abolished the erstwhile Mumbai – V and named it Mumbai (West) by
including the jurisdiction of Bhyander Division of existing Thane – II
Commissionerate.
The jurisdiction of Thane – I
Commissionerate is without the jurisdiction of Thane City Division. Thane – I Commissionerate except the
jurisdiction of Thane City Division and 3 Ranges i.e. Range – II, Range – III
and Range – IV of Kalyan – IV Division.
The
jurisdiction of Thane – II except Bhyander Division.
The
jurisdiction of newly named Mumbai (East). i.e. the jurisdiction of Mumbai –
II and Thane City Division of Thane – I Commissionerate.
Belapur
Commissionerate without the jurisdiction of Taloja Division.
Newly
proposed Panvel Commissionerate, Panvel Division, Taloja Division and 3 ranges i.e. Range – II, Range – III and
Range – IV of Kalyan – IV Division of Thane – I Commissionerate.
Raigad
Commissionerate without the jurisdiction of Panvel Division.
|
Mumbai – I :
In the last restructuring Mumbai-I was bifurcated and Mumbai – IV was
created. Again it was abolished in 2010 and merged with Mumbai – I
Commissionerate. The revenue of the
Commissionerate is mainly from Oil Cess and major units are closed. Hence,
it may remain as it is.
Mumbai – II : The major revenue of the Commissionerate is
from the refinery and other units are on the verge of closure. Similarly, in Mumbai-III Commissionerates
many units are closed hence it is
suggested that the Mumbai – III Commissionerate be abolished and be merged
with Mumbai – II Commissionerate.
Further,
the jurisdiction of three ranges i.e. Range – I, Range – III and Range – V of
Thane City Division which is in the jurisdiction of Thane Corporation be
included. Other two Ranges of Thane
City Division be excluded from the proposal.
Wagle
– I, Wagle – II, Wagle – III and Thane City Division be realigned and two
division may be made.
Similarly,
Chembur – I, Chembur – II, Kurla and Vikhroli (of Mumbai – II
Commissionerate) be realigned like Chembur – I with Kurla and Chembur – II
with Vikhroli. In Mumbai – III Kanjur,
Bhandup and Mulund be realigned and two divisions be formed. Chembur –I, Chembur- II, Powai Kanjur / Mulund Thus, Mumbai – II will have 7 Divisions in
the Commissionerate.
Mumbai – III :
As mentioned above be abolished.
Mumbai – V :
As proposed by the Administration Bhayander Division of Thane – II
Commissionerate be merged with the jurisdiction of Mumbai – V
Commissionerate. The name of the
Commissionerate should not be changed to avoid confusion.
|
|
1
|
2
|
3
|
|
|
|
|
|
|
|
Thane-I
:
Range-II & IV of Thane City Division and remaining four divisions
i.e., Kalyan-I, Kalyan-II, Kalyan-III & Kalyan-IV inclusive of Ambarnath
Taluka i.e. Range-II, Range-III &
Range-IV be created five divisions.
For continuity as it is adjacent to Ulhas Nagar taluka and Badlapur
Taluka the proposal of merging in New
Panvel Commissionerate is highly inconvenient and in-appropriate. Hence it should remain in Thane-I
Jurisdiction.
Thane-II
:Vasai Division & Palghar/ Boisar-I
/ Boisar-II be realigned and Four
Divisions be created out of the
existing three divisions.
Belapur :
The present jurisdiction of Belapur Commissionerate should remained same. The jurisdiction of Taloja Division be
retained intact with the Belapur Commissionerate.
Panvel :
The Committee which has suggested this proposal, apparently of geographical
location and it’s convenience for staff and trade was not considered. All the three pockets i.e. Panvel, Taloja
M.I.D.C. additional Ambernath MIDC are in triangular shape. There is no mode of public transport from
one end to another. The route is in circuits and involves hours of travelling time to reach the other end. All staff do not have personal vehicle but
have to depend on public transport i.e. local train / S.T. bus. The units in the jurisdiction do not have
easy access and will be highly inconvenient for staff. Hence,
it is earnestly suggested that the proposal for creating of new Panvel Commissionerate
be ruled out.
Raigad :
The present jurisdiction of Raigad Commissionerate should remain same. The proposal of excluding Panvel Division
be ruled out.
|
A N N E X U R E – ‘B’
CREATION
OF NEW SERVICE TAX COMMISSIONERATES:
The
proposal on the basis of revenue and assessee during the year 2010-2011 was
considered and proposed to create 7 Commissionerates out of existing 2
Commissionerates (i.e. Service Tax – I & Service Tax – II)
The revenue during 2012-2013 and
2013-2014 is around Rs.43381 Cr. and Rs. 34096 Cr. till December, 2013,
respectively. The details is enclosed
herewith.
The S.B.E for the year 2013-2014 is
Rs. 59360 Cr. and is likely to be
exceed. The CENVAT revenue is around Rs.
10,000 Cr. which has not been taken into account which takes more time and
energy of the officer. Hence, we propose that new 12
Commissionerates be made for Service Tax, Mumbai out of these two
Commissionerates. This suggestion is based on the revenue and assessee strength
as on date and upto this financial year.
Growth in the service sector in the next few years have not been
considered and projected. Just to cater
and manage the current numbers, the expansion as proposed, be considered.
While creating groups in the
divisions, it is to be ensured that no officer should be given more than 500
tax paying service provider for effective control, if numbers are beyond 500,
then it is not humanly possible to control or monitor.
Adhocism in the Service Tax should not
be allowed to continue. Similarly, the
approach of loan postings and diversion of staff from other formation should
not be encouraged, as it is severely effecting the working and cripple the
normal working of the Commissionerates from which officers are taken on loan.
A N N
E X U R E – ‘C’
AUDIT COMMISSIONERATE:
It is proposed to have 5 Audit
Commissionerates in Mumbai on the basis of revenue and assessee for the year
2010-2011. Now the revenue of the Service Tax itself has doubled and with
coming time the growth of the Service Tax would be phenomenal. For another 5 years there is no possibility
of any re-organisation. Presently in the
Commissionerate of Central Excise, Zone – I the staff of the Audit has been
diverted to Service Tax Commissionerate and the work of the Central Excise
Audit is badly hampered and the Department is not able to carry out even
mandatory Audit. The number of assessee
in Service Tax is so high and is not within manageable limits with the existing
machinery and staff.
Audit Commissionerate - On the basis
of Audit Norms as there are 2939 Assessee paying more than 1 Crore tax and rest
are below. At present the work is not manageable by
taking almost entire audit teams of Excise, and thus the work on both sides are
hampered.
Hence
it is suggested that 7 new Audit Commissionerates be formed instead of proposed
5 Commissionerates.
A N N E X U R E – ‘D’
CREATION OF ANTI-EVASION COMMISSIONERATE:
The Administration has proposed in
Annexure “D” (in letter dated 01/11/2011) one more regional Directorate headed
by A.D.G., DGCEI, with the required subordinate staff. The evasion of Service Tax is rampant and we
are lacking adequate mechanism to plug the same. We welcome this suggestion and another
preventive Commissionerate or a Regional Directorate with full fledged staff be
created or an exclusive Anti Evasion Commissionerate be created.
A N N E X U R E – ‘E’
MARITIME COMMISSIONERATE:
The jurisdiction of Maritime
Commissionerate : Presently, the work of Maritime Commissionerate is handled by
Mumbai–I Commissionerate, Mumbai–III Commissionerate and Raigad
Commissionerate. The existing practice
may be continued without any changes.
However, as suggested by the Administration the allocations amongst the
Commissionerate under the control of Chief Commissioner be given to Raigad and
Belapur Commissionerate and sanctioned strength of each one be approved
separately on the basis of documents to be managed.
A N N E X U R E – ‘F’
The
jurisdiction of Service Tax Commissionerates – Presently, the jurisdiction
of Service Tax Commissionerates is divided amongst the jurisdiction of Central
Excise Commissionerates. In the changed
scenario the proposal of the Administration to allocate Service wise
jurisdiction seems to be out dated as the negative list has brought all the
services into the net of Service Tax.
Hence the existing system of jurisdiction be continued with Division
wise allocation instead of Commissionerate wise allocation. This will help the trade immensely as it will
remove confusion and they will get services of staff and be properly
administered.
A N N E X U R E – ‘G’
LTU
be made a specialized one in letter and spirit and staffing norms be laid down and this should be on the
basis of all the requirement as LTU needs effective Audit and Anti Evasion
Wings and at present both are absent in Mumbai LTU. Whatever is done is somehow managed with
limited staff. Infrastructure should also be taken into consideration for the
growing needs of LTU on priority. As on
date 40 units are administered from Mumbai, with inadequate staff. To manage the current number of units,
administration is finding it difficult to properly monitor the units.
Tuesday, January 7, 2014
MEMBERs' CALCULATION FOR TEMPORARY POST - 2118 OF AC (JTS)
The Sub Committee No.1 for the
implementation of Cadre Restructuring in CBEC issued their first communication
31st Dec, 2013 asking for details as annexed on or before
10.01.2014. The temporary post of 2118 is created for removal of stagnation.
The stagnation in the Group B feeder Cadre is identified by the Board and
obtained approval for creation of said temporary post for a period of 5 years.
The total 2118 post be allocated amongst feeder cadre by drawing a line at par
of stagnation amongst feeder cadre. The calculation is taken of 1984 batch of Superintendent
Excise and Superintendent Customs Preventive as on 01.01.2014. The temporary
post can be filled directly as per the Seniority List (although there are some omission
and commission in the seniority list need due rectification.) For removing
acute stagnation in Central Excise alone, the ratio of 13:2:1 should not be
made applicable in these 2118 temporary post and necessary protective steps be
taken.
|
(A)
My members CALCULATION as on
01.01.2014 for Regular Post of Assistant Commissioner (JTS)
|
|
|
Additional posts (permanent)
|
500
|
|
Additional posts (Leave vacanciy)
|
0
|
|
Total No. of Additional posts
|
500
|
|
Existing+Consequential vacancies
(approx)
|
782
|
|
TOTAL (Approx)
|
1282
|
|
Allocation for direct recruitment
|
150
|
|
Allocation for promotees
|
1132
|
|
Allocation for Central Excise
|
920
|
|
coverage under general category
|
713
|
|
Coverage of SC candidates
|
138
|
|
Coverage of ST candidates
|
69
|
|
(B)
My members CALCULATION as on
01.01.2014 for Temporary Post of Assistant Commissioner (JTS)
|
|
|
Temporay Post
|
2118
|
|
Allocation for Central Excise (Due
to acute stagnation upto 1984 direct
inspectors
|
2000
|
|
Coverage under general category (C-1573 of All India Seniority List)
|
1550
|
|
Coverage of SC candidates (C-0444
of All India Seniority List)
|
300
|
|
Coverage of ST candidates (C-0197
of All India Seniority List)
|
150
|
F.
No. II(3)/6/2013-Sys.
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise&
Customs)
Office of Sub-Committee No. 1,
Committee for Conducting DPCs
Room No. 509, Hotel Samrat,
Chanakayapuri, New Delhi 110 021
New Delhi, the 31st December 2013
To
All Cadre Controlling Chief Commissioner of Central Excise & Customs
All Cadre Controlling Chief
Commissioner of Central Excise
Subject: - Promotion to the grade of Assistant Commissioner of Customs
& Central in view of implementation of Cadre restructuring
proposal-furnishing of ACR/APAR Dossiers, vigilance status etc.-reg.
Madam/Sir,
As part of the Cadre
Restructuring proposal, the competent authority has sanctioned creation of 2118
temporary Group ‘A’ posts in Junior Time Scale to be filled up only by
promotion from the feeder grades in accordance with the ratio prescribed under
the relevant recruitment rules. Further 277 posts in the same grade is required
to be filled up by way of promotion on account existing vacancies and permanent
vacancies created in the same grade as part of Cadre Restructuring
proposal. A Sub-Committee No. 1 with the undersigned as Chairperson has
been constituted to complete the said exercise within the earliest possible
time frame.
2.
A list of officers from all the three feeder grades falling under consideration
zone from the various Cadre Controlling zones for the subject promotion has
been compiled with the help of Directorate General of Human Resource
Development. In this regard, ACR/APAR Dossiers, Vigilance status, Penalty
statement, Integrity certificates etc. in respect of the officers under your
zone, whose names are mentioned in the enclosed lists, are required in
the prescribed format for consideration of their promotion to the grade of
Assistant Commissioner of Customs & Central on ad- hoc basis. In order to
ensure that sufficient names of eligible officers are available please ensure
that number of officers retiring upto 30.06.2013 are also worked out and
similar information in respect of additional number of those many officers is
included.
3.
In view of above, it is requested that the following information/documents may
kindly be sent to the undersigned latest by 10th of January, 2014:
i)
ACR/APAR Dossiers completed up to 2013-14;
ii)
Vigilance Status in terms of DoP&T’s OM dated 14-09-1992 and 02-11-2012;
iii)
Penalty statement for the past ten
years in respect of each officer;
iv) Requisite certificate in terms of DoP&T’s OM dated 14-05-2009 and
13-04-2010 of the officers mentioned in the enclosed list;
v)
Integrity Certificate (on the basis of entries made in the integrity
column in ACR) may also be certified in respect of these officers. Adverse
entries, if any, may also be highlighted.
4. In addition to above information, if
the name of any eligible officer is not mentioned in the enclosed, the same may
also be pointed out and required information as mentioned above may also be
furnished in respect of the said officer(s), indicating the date of birth,
wherever required. Further, the name of such officers, if any, in the enclosed
list, who has already been promoted or are no more working in the department on
account of superannuation, VRS, death etc. should also be pointed out.
5. Last but not the
least, name of one or two officers from each feeder grades under your zone
along with their contact number and Mail ID may also be communicated, who could
be contacted by the member of this committee to coordinate this whole exercise.
This may kindly be given TOP
PRIORITY.
Yours
faithfully,
(Yogendra Garg)
Addl.
Director General (Systems)
and
Chairperson, Sub-Committee No. 1
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