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4. Initiation of action and publication.

(1) If the Commissioner of Central Excise, having jurisdiction over such person, is satisfied that it is necessary or expedient in the public interest to publish the names and any other particulars as he deems fit, he shall after due verification of the facts, and the circumstances of the case, forward a proposal in the Annexure appended to these rules for such publication to the jurisdictional Chief Commissioner.

(2) The jurisdictional Chief Commissioner, on receipt of proposal referred to in sub-rule (1), shall within fifteen days from the receipt of such proposal, examine it and if he is satisfied that circumstance of the case justify such publication, may make a recommendation to the Board accordingly.

(3) On receipt of the recommendation by the Board, or on its own, the Central Government, may cause publication of the name and other particulars in a manner as specified in rule 3.

ANNEXURE

Proforma for forwarding the proposal for publishing of names and other details

1. Name and address of the assessee/person:

2. STC No./Registration No.(if any):

3. Constitution of assessee:

(Proprietorship/partnership/Private Ltd /Public Ltd/Registered Trust/ Society/Other (specify))

4. Commissionerate:

5. Division:

6. Details of offence committed:

7. Amount involved (service tax/interest/penalty/ amount u/s 73A are to be shown separately):

8. Adjudication details:

9. Whether appeal period has expired with any appeal having been filed/ appeal filed has been disposed of: (in case of the latter, particulars of the order-in- appeal)

10. Reasons for proposing publication of name and other particulars.

11. Name, address and other details proposed for publication;

12. Involvement of person/assessee whose name and other details are to be published:

13. Details of previous offences, if any:

14. Comments, if any:

Signatures of Commissioner of Central Excise/Service Tax (With name and official seal)

Date:

Comments and Recommendations by the Chief Commissioner

Signatures of Chief Commissioner of Central Excise/Service Tax (With name and official seal)

Date:

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Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .