Ref :
CESA/90/2014
Date : 11.12.2014
Shri. V. S. Krishnan,
Hon’ble
Chief Commissioner
Central
Excise Mumbai Zone I,
Mumbai
Respected
Sir,
Sub: - Request for amendment in the Trade Notice No. 1/C.E.X(Audit)/
10.11.2014 of Audit
Commissionerate under Central Excise
Mumbai Zone – I – reg.
In the recent Cadre Restructuring and
reorganization of the Commissionerates, a new Audit Commissionerate has been
created and it will work like a full-fledged Commissionerate. The powers of audit officers have also been expanded
and the work of issuance of Show Cause notices after completion the audit, is
also entrusted. To sum-up, more
responsibility to check the pilferage of revenue has been entrusted on audit
and this will henceforth be a vital limb of the Department.
Board vide Circular
No. 985/09/2014-CX issued under F. No. 206/03/2014-CX.6 dated 22.09.2014,
had given guidelines
on the set up of new Audit Commissionerate and how Audit Commissionerate will
work. As per Para 3.5 of Board’s Circular, the Circles have to be
formed on the basis of some Divisions of one Executive Commissionerate or of
entire Executive Commissionerate and not on either Commodity or Service wise.
Similarly Groups will be allotted the Audit of large, medium and small units
for Auditing purpose. If it so require, some function Oriented Audit Groups can
be created to conduct theme /issue based Audit in particular sectors and for
that purpose the groups can be sent for Audit in the entire jurisdiction of
Commissionerate for that limited purpose only and not otherwise. It cannot be construed or
interpreted that the entire formation of Audit Commissionerate will be either
commodity or service wise.
Accordingly
in Central Excise Zone – II the Chief Commissioner has set up an Audit
Commissionerate in their zone and issued Trade notice bearing no:2/2014 dated 21.10.2014.
In
Central Excise Zone I Mumbai, Central Excise Audit Commissionerate was formed
and Trade Notice No. 1/C.E.X(Audit)/10.11.2014 was issued. It is observed that the said Trade Notice is
not in accordance with the Board’s circular dt. 22.09.2014. The
Central Excise Audit Trade Notice was
issued on the basis of classification of the commodity manufactured by the
units. Accordingly 8 circles have been
created splitting the entire array of goods mentioned in the Tariff.
Sir,
all the Audit Commissionerates, have been formed as per Board’s instructions as
mentioned above, except in Mumbai Central Excise Zone I. The ground reality and difficulties are that
the units are having manufacturing activity of several commodities. Thus if the proposed practice is followed
then for the same period for the same unit several Audit officers will visit
for conducting Audit, which is not the intention of the Board and definitely it
will cause inconvenience and harassment to the Trade. Also there will be
duplication of work of furnishing information in the form of assessee profile
and unnecessary piling of papers and waste of manpower as for the assessees
manufacturing various commodities, the assesses will have to face two or three
different Audit teams for the same period which will lead to very unpleasant
situation between the assesses and Audit teams and the department as a whole.
Further,
Sir, the officer, who is responsible for Auditing one commodity, will have to
traverse the entire jurisdiction of the Central Excise Zone to complete Audit
of the said commodity, which is beyond the capacity and capability of a group
comprising of Two Superintendents and One Inspector. The jurisdiction of
Central Excise Audit Commissionerate, extends from Mumbai to Badlapur, Murbad,
Kasara, Wada and Dhanau. The officers
have to depend on State Transport for moving to many of these places. The very purpose of quality and quantity Audit
will be totally defeated.
CESA therefore requests to kindly amend the Trade Notice as per
the Boards’ instructions which will be conducive as well as convenient to
execute.
Thanking you,
Yours Sincerely,
(A.
K.SASMAL)
GENERAL SECRETARY
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