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 )

                                                                                                Sd/xxx

//ATTESTED//                                                                (D.P. NAIDU).

     JOINT COMMISSIONER OF  C.EX.

       SUPERINTENDENT (T) 

To

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