Circular No. 992/16/2014-CX

dated 26.12.2014

F. No. 201/26/2013-CX.6

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Custom

To

Principal Chief Commissioner/ Chief Commissioner of Central Excise (All),

Principal Chief Commissioner/ Chief Commissioner of Central Excise & Customs (All)

Principal Commissioner/ Commissioner of Central Excise (All)

Principal Commissioner/ Commissioner of Central Excise & Customs (All)

Web-master, CBEC

Sub: Inclusion of cases filed in the Settlement Commission in the “Call-Book”-reg.

Madam/Sir,

       Reference has been received in the Board from field that cases which are admitted in the Settlement Commission should be allowed to be transferred to Call-book in addition to the three category of cases prescribed by Board, for inclusion in Call Book, vide Circular No. 162/73/95-CX dated 14.12.1995 issued vide F. No. 101/20/93-CX.3 read with Circular No. 53/90-CX dated 06.09.1990.

2. The issue has been examined and it is clarified that:-

1.                       I.        Cases admitted by the Settlement Commission may be transferred to the Call-book, as it is already covered under Category “(ii) cases where injunction has been issued by the Supreme Court/High Court/CEGAT etc.” mentioned in Circular dated 14.12.1995,
2.                      II.        Where there are multiple noticees, the case can be transferred only in respect of those noticees who have made application in the Settlement Commission, and whose case has been admitted by Settlement Commission,
3.                     III.        Cases shall be taken out of the Call-Book after Settlement Order has been issued or where the case has been reverted back for adjudication.

3. Difficulties faced, if any, in implementation of this Circular may be brought to the notice of the Board. Hindi version follows.

Yours faithfully,

(ROHAN)

OSD (CX-6)