CIR NO.698/14/2003-CX, DT. 03/03/2003
- Document type
- Circular
- Reference no.
- J
- Dated
Protective Demands Relating to CERA Objections
Protective Demands Relating to CERA Objections
Subject : Raising of protective demands consequential to CERA objections-Modification of Circular No. 674/65/2002-CX dated the 1.11.2002-reg.
I am directed to draw your attention to Boards Circular No. 674/65/2002-CX dated 1.11.2002 issue on the subject from F. No. 210/01/2002-CX.6, and to say that in continuation of Boards said Circular of 1.11.2002, it has been decided that wherever Boards instructions of Circular (whether issued under section 37B or not) exist on a particular issue; the matter should be immediately referred to PAC section of the Board for resolving the issue with C&AG of India, but in the meantime, till the time written instructions from the Board for not raising protective demands are received in reply to the reference, the protective demands should be raised/continued to be raised.
1.2 Similar action may be taken in respect of cases that are at the initial stages (i.e., prior to being made into DPAs). If the audit objection is contrary to Boards orders instructions, etc., the CCE may first take up the issue with concerned AG of the C & AG and if the issue does not get resolved, the CCE may immediately thereafter bring it to the notice of the PAC section of the Board who will then take up the matter with the C& AG of India HQ. in Delhi. But in the meantime, till the time written instructions from the Board for not raising protective demands are received in reply to the reference, the protective demands should be raised/continued to be raised.
2. It has also been brought to the notice of the Board that sometimes, even in cases where there is merit in the audit objection, expeditious action to protect revenue is not being taken by the departmental officers in the field formations. I am directed to say that where it is possible to do so, the process of examining audit objections should be completed within two months of receipt at the range/divisional office.
Sd/-
(G. N. Chandrasekaran)