COMMISSIONER OF CENTRAL EXCISE

MORELLO COMPOUND

M.G. ROAD, Shillong           

Trade Notice No. 15/2007-CE

Dated Shillong, the 13^th December, 2007

          Sub:-Upgradation of quality of challan data under EASIEST .

Attention of the Trade Industry and all others concerned is invited to this office Trade Notice No.08/2007-CE dtd. 6^th June 2007 under which New GAR-7 with regard to EASIEST was circulated.

The Principal Chief Controller of Accounts, CBEC issued vide O.M.No.EDP/On-Line/2007-08/107 dated 13.08.2007 circulating the accounting procedure with regard to EASIEST. The position regarding the quality of challan data uploaded on EASIEST by participating banks was reviewed in the meeting of the High Powered Committee held on 30.07.2007. Following the decisions taken by the High Powered Committee, the under mentioned changes in the Accounting Procedure may kindly be noted for implementation with immediate effect.

2.                                          According to para1.2.C of the Accounting Procedure, the receiving branches are to ensure validation of the Assessee Code. It was also indicated that if the assessee does not furnish the Assessee Code, the branch bank should insist for mentioning the same and in case it has not been allotted to the taxpayer, the branch bank should ask for the Temporary Code, which again is a 15 character code, to be written. If the Assessee Code as mentioned in the challan do not match with any of the Codes available with the bank’s system, the receiving branches were to ensure that various other data (as indicated in para 1.2.c of the procedure) were filled in.

3.                                          In partial modification of the above position it has been decided that henceforth challans with the old Assessee Codes will not be accepted. Further, the assessees would have to mandatorily indicate the 15 charter PAN/TAN based Assessee code. In case the same has not been allotted to the taxpayer, the bank branch should have the Temporary Code, which again is of 15 character, be written by the assessee in GAR-7. The bank branch must also ensure that the Assessee Code mentioned in the challan form is structurally correct as per item No.6 of RT-51 (refer Annexure-IV of Accounting Procedure).

                                 (Eva.M.R.Hynniewta )

                                     Commissioner

C.No. IV-16/42/TECH/Trade Notice/2007/                                                Dated:-

Copy forwarded for information and necessary action to:-

1.                  The Chief Commissioner, Central Excise & Customs, Shillong Zone, CRESCENS Building,  Shillong – 793 001.

2.                  The Commissioner, Central Excise, Dibrugarh.

3.                  The Commissioner (Appeals), Central Excise, Guwahati.

4.                  The Additional Commissioner(AE), Central Excise, Shillong

5.                  The Additional Commissioner(Tech), Central Excise, Dibrugarh Commissionerate.

6.                  The Joint Commissioner, (P&V), Central Excise, Shillong

7.                  The Deputy/ Assistant Commissioner, Audit, Central Excise, Shillong.

8.                  The Deputy/ Assistant Commissioner, Central Excise, All Divisions under Shillong Commissionerate/ Audit Hqrs. Guwahati/ Service Tax Cell, Guwahati.

9.                  The Superintendent, Central Excise, All Ranges of Central Excise Division.

10.             All Trade Association/ Chamber of Commerce under Shillong Central Excise Commissionerate.

11.             All R.A.C. Members under Shillong Central Excise Commissionerate and observers of the meeting.

12.             P.A. to Commissioner, Central Excise, Shillong.

13.             Guard file.

                                                                                                                               ( Swatantra Kumar  )

Additional Commissioner (Tech)