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Cadre Review - Migration blues - assessees advised to pay excise duty as per old CDR Code

By TIOL News Service

NEW DELHI, OCT 11, 2014: NOTWITHSTANDING several thorny issues pending resolution for smooth roll-out of the Cadre Review, the CBEC Chairperson and Members seem to be taking the necessary precautions so that the revenue collections are not adversely impacted. In his latest letter to all the Chief Commissioners, the Member (Central Excise), Mr S B Singh, has tried to ensure that the information / code related to new Divisions and Ranges are fed into the systems for smooth working of the ACES.

Mr Singh states that after allocation of CDR (Commissionerate, Division & Range) Code, the process of migration of assessees from old CDR code to new CDR code is to be undertaken. For this purpose, Zones has been asked to send information in respect of their assessees in the prescribed excel format providing details of registration number, old location code and new location code. Despite clear instructions in the earlier letter to send the information by 30.9.2014. none of the Zones have sent information in the prescribed excel format.

The Member notes that this information is crucial for starting the process of migration and must be sent to the Directorate of Data Management with a copy to the Directorate General of Systems by 25-10-2014, in the format prescribed following the procedure of double check prescribed. He warns that the delay in submission of information would be viewed seriously and Chief Commissioners held personally responsible for delay and incorrect submission of information.

After 15th October, 2014 and till the process of migration to new CDR is completed, assessees would continue to pay duty using their existing CDR code (Commissionerate, Division and Range Code.) The Member says that this point needs to be clearly brought to the notice of the trade and to the field formations so that there is no difficulty in paying duty. As the duty would be deposited as per old CDR codes, revenue shall also be reported as per the old Zones and Commissionerates by the Zonal Chief Commissioners till further orders.

However, the Letter underlines that the Show Cause Notices where necessary would be issued as per new jurisdictions after 15th October, 2014 as new jurisdictions come into effect from that date.

Once migration is completed, auto-generated emails would be sent to the assessees by the Directorate General of Systems informing them of the new location codes. Besides, there will be a facility in ACES and EASIEST websites in which the assessees can enter their registration number to see their new location code. Further tickets will be put on CBEC and ACES websites for the same.


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Sub: Cadre Restructuring-Migration blues

Ref: Breaking News dated 11-10-2014 regarding Cadre Review - Migration blues.
As per this news-item, after 15-10-2014 and till the process of migration to new CDR is completed, assessees would continue to pay duty using their existing CDR code. The instructions for payment of duty as well as Service Tax as per old CDR Code has outlined the mistake made in creation of new formations with effect from 15-10-2014 instead of 01-11-2014. The CDR Code should have been allotted while issuing Trade Notice for demarcation of jurisdiction. It also indicates that the bifurcation of revenue collection for Commissionerate, Division and Range will also be done after completion of process of migration to new CDR. It may be recalled that the ACES could not prove effective and responsive in 2012 when negative list of services was introduced with effect from 01-07-2012. The frequency and date of filing of ST-3 returns for the service providers were changed to cope up with the new situation. This year, the problem is more acute because Central Excise assessees are also involved in the matter.
**Pankaj Jaroli


Posted by pankaj jaroli
 

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