By TIOL News Service

NEW DELHI, MAR 14, 2017 : BEFORE the closing of the Rajaswa Sangam, the CBEC Chairman had announced that the CBEC would scrap all the hoary Circulars and issue a Master Circular containing critical issues such as SCN, Adjudication and Recovery. For more see Rajasva Gyan Sangam to Karma Sangam.

Though, with the GST almost at our doorsteps, such a Circular may be seen as too little too late, yet the fact of the matter is that the CBEC has redeemed its promise.

In this regard, the CBEC had conveyed its intention to issue an extensive Circular on Show Cause Notice, Adjudication and Recovery by consolidating 85 circulars of Central Excise and, therefore, communicated the Draft Circular almost two months ago and feedback was sought from the Trade and officers of the department.

The Master Circular has now been issued.

The oldest Circular referred is more than three decades old.

The Master circular is a compilation of the legal and statutory provisions on the subject matter and includes all relevant Circulars issued in the past. Eighty-nine Circulars/letters/instructions[up from 82 referred in Draft Circular] which are no longer relevant have been chopped off.

This Master circular covers a total of thirty-one (31) subjects [from thirty earlier] and is divided into four parts. Part I deals with Show Cause Notice related issues, Part II deals with issues related to Adjudication proceedings, Part III deals with closure of proceedings and recovery of duty and Part IV deals with miscellaneous issues.

The additional chapter which finds a mention in Part I is titled -

9.4 Intimation of Call Book cases to noticee : A formal communication should be issued to the noticee, where the case has been transferred to the call book.

Thoughtful indeed.

The Board emphasises - The provisions of the Master Circular shall have overriding effect on the CBEC's Excise Manual of Supplementary Instructions to the extent they are in conflict.

See Master Circular 1053/02/2017-CX dated 10 March 2017.