Sub: i) Goa Sales Tax Deferment-cum-Net Present Value Scheme, 2001.
ii) Central Excise Demand Notice to pay the Central Excise duty as the amount retained by the unit under Goa Value Added Tax Deferment-cum-Net Present Value Scheme.
GSIA had taken up above subject matter with Commissioner of Customs and Central Excise vide letter no.GSIA/APK/CE/Feb/2007/856 dated 27th February, 2007 in respect of Central Excise Demand Notices to pay the Central Excise Duty on the amount retained by the unit under Goa Vale Added Tax Deferment-cum-Net Present Value Scheme, not to pursue the matter as the matter is sub-judice before Hon’ble Supreme Court.
Reply has been received from Commissioner of Central and Customs vide letter no. V/30/18(A)/06-C.X.I/943 dated 14.03.2007.
Both the letters mentioned above are reproduced here below for the information and necessary action of members.
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27th February, 2007 Ref.No.:GSIA/APK/CE/Feb/2007/856
To,
Shri Sheo Narayan Singh
Commissioner of Customs,
Central Excise & Service Tax
ICE House, EDC Complex,
Patto Plaza, Panaji,
Goa – 403 001.
Sub: i) Goa Sales Tax Deferment-cum-Net Present Value Scheme, 2001.
ii) Central Excise Demand Notice to pay the Central Excise duty as the amount retained by the unit under Goa Value Added Tax Deferment- cum-Net Present Value Scheme.
Dear Sir,
Please refer to our joint representation alongwith GCCI and CII on above subject. Some of our members have again approached us that they are still receiving notices to pay the Central Excise Duty on the amount retained by the unit with the interest immediately or else furnish the details within seven days.
In this connection we would like to invite your attention to the point no. 8 of the Minutes of the Regional Advisory Committee (RAC) held on 15/12/2006 wherein the Chairman of RAC mentioned that the matter is sub-judice and the same is pending before the Hon’ble Supreme Court of India for decision.
As the case is sub-judice before the Hon’ble Apex Court, GSIA, would like to request you to issue necessary instruction to the concerned authorities not to issue Demand Notices to the unit pending the verdict of Apex Court.
Thanking you.
Yours sincerely,
For GOA SMALL INDUSTRIES ASSOCIATION
sd/-
ATUL D. PAI KANE
PRESIDENT
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OFFICE OF THE COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE PLOT NO.6, EDC COMPLEX, PATTO, PANAJI-GOA.
F.No. :- V/30/18(A)/06-CX.I /943
Date : 14.03.2007
To,
Goa Small Industries Association,
4th Floor, Goa IDC Bldg.,
Patto Plaza,
Panaji – Goa.
Gentlemen,
Sub :- i) Goa Sales Tax Deferment-Cum-Net-Present Value Scheme, 2001;
ii) Central Excise Demand Notice to pay the Central Excise Duty as the amount retained by the unit under Goa Value Added Tax Deferment – Cum – Net Present Value Scheme.
Please refer to your letter No. GSIA/APK/CE/Feb/2007/856 dated 27.02.2007 on the above subject.
2. In this regard, it is to inform that since these matters are time bound, Show Cause Notices have to be issued; however, the Show Cause Notices will be kept in abeyance till the Apex Court decides the matter.
3. You are, therefore, requested to kindly co-operate with the Department by furnishing whatever data is required in this regard for issue of Show Cause Notice.
This issues with approval of Commissioner.
Thanking you.
Yours faithfully,
sd/-
(S.S.R. LOBO)
DEPUTY COMMISSIONER (TECH)
CUSTOMS AND CENTRAL EXCISE,
PANAJI-GOA.