OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE
NO.1, WILLIAMS ROAD, CANTONMENT, TRICHIRAPPALLI - 620 001.
TRADE NOTICE NO: 122 /2003 Dated: 27.8.2003
Sub: C.Ex. – Sale of Movable / Immovable properties by Central Excise Officers for recovery of
Central Excise dues – Regarding.
Attention of the Trade is invited to Notification No.48 / 97 – CE (NT) dated: 2.9.97 issued under Section 12 of the Central Excise Act, 1944 amending Notification No.68 / 63 – CE dated: 4.5.63 making Section 142 (1) (c) (ii) of the Customs Act, 1962 applicable to like matters in Central Excise, hereby empowering Central Excise Officers to attach and sell movable and / or immovable properties of any person who has failed to pay any sum due to Government. The Rules framed under this provision have consequentially become applicable to the Central Excise matters. The procedure contained in Customs (Attachment of Property of defaulters for recovery of Govt dues) Rules, 1995, as amended by Notification No.67 / 97 – Cus (NT) dated: 11.12.1997 which has been issued under the provision of Section 142 of the Customs Act, 1962, would now become equally applicable for Central Excise purposes.
2. Under the circumstances, it has been decided by the Commissioner of Central Excise, Trichy that the “Tax Recovery Cell” at the Head Quarters Office, Trichy with the Assistant Commissioner (AE) as the nodal Officer in-Charge, will be the co-ordinating Office. Further, the Commissioner of Central Excise, Trichy (by virtue of powers conferred under sec 142 1 (c) (ii) of C.A.’62 ) has authorised all Deputy Commissioners / Assistant Commissioners in charge of Divisions as the “Proper Officer” (within their respective territorial jurisdiction) to form and head a Tax Recovery Cell at Divisional level) for the purpose of the proceedings to be initiated under the Customs attachment of property of defaulters for recovery of Government dues) Rules, 1995.
3. The contents of Trade Notice may be brought to the notice of all the members of your association. Further clarifications if any on this subject may please be had from this Office.
(Issued from file C.NO.IV/16/ 29 /2003-C.Ex.Pol )
//ATTESTED// (D.P. NAIDU).
JOINT COMMISSIONER OF C.EX.
As per mailing list I, II, III /
All Sections in Hqrs., Trichy