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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).

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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. . . . .