F.No.267/16/2009-CX-8
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
New Delhi, dated 12th March, 2009.
Subject: Pre and post audit of abatement orders in terms of Rule 10 of Pan Masala Packing Machine Rules, 2008- clarification regarding.
 
The undersigned is directed to refer to Pan Masala Packing Machine Rules, 2008 issued under Notification No. 30/2008-CE (NT) dated 01.07.2008. In terms of Rule 10 of the said rules, the abatement of duty is to be given, in case the factory did not produce notified goods during any continuous period of 15 days or more. The JDC/JAC has to pass an abatement order in the case.
 
2. Representations have been received from the field formations regarding whether these abatement orders need to be subjected to pre and post audit in the same manner as the refund/ rebate orders.
3. The matter has been examined. Board has issued Circular No. 809/06/2005-CX dated 01.03.2005 as amended by Circular No. 857/15/2007-CX dated 02.11.2007 in context of procedure related to sanction and pre/post audit of refund/rebate claims. As, the abatement order referred above is in the nature of refund, they are required to be subjected to the same administrative procedure of pre and post audit as laid down by the Board from time-to-time regarding refund.
 
4. In view of above, all circulars of Board issued in context of pre and post audit of refund/ rebate claims will thus apply mutatis mutandis to the abatement orders also.
 
5. The field formations may be suitably informed.
 
6. Receipt of this clarification may kindly be acknowledged.
Yours faithfully,
(Amish Kumar Gupta)
OSD(CX-8).
 

 

WHY CHOOSE US?

We are team of professionals having vast experience in business setup and post compliances. We have helped hundreds of business in their set up and compliances. We use this knowledge and expertise to help our clients to take their business to the next level with results driven solutions.

OUR VISION

We believe in offering top quality and timely services. “To be a quality service provider, supporting global client base in their accounting, transaction, legal and taxation requirements.”We are a company of promise and possibilities. Each day represents a fresh opportunity to share Our Vision.

OUR MISSION

Our mission is to provide One-Stop solution to our clients for their business, financial and regulatory requirements.
We focus on timely, innovative, proactive and independent assurance, financial and tax services to our client and optimize stakeholders' value.

OUR OBJECTIVE

Our objective is to create and sustain long term relationship with our clients and provide one stop solutions for their requirements.

Our employees ideas and inspiration create opportunities constantly, and without limits.


Services

Taxation

Enhancing a stakeholder value is a fundamental concept, which drives every management effort in the modern business environment. Progressive and bottom – line focused managements have realized that taxes should be viewed as a dynamic item of cost, rather than a passive charge on the profits....

Read More

Advisory Service

Managing Risk to enhance performance to truly manage risk, it is vital to enable the right frameworks. We help enhance your business performance by building strong risk management frameworks into the very core of your business processes. This enables us to minimize...

Read More

Assurance

Our assurance services include Statutory audit, Tax audit and Special audits. We carry out audit of financial statements prepared in accordance with various GAAP's (IGAAP/US GAAP / IFRS / other international GAAP) under applicable auditing standards. Our audit methodology is compliant...

Read More

Admin Login

Employee Login

Get in Touch