Eximkey - India Export Import Policy 2004 2013 Exim Policy

ANNEXURE D


PENDENCY POSITION OF PARAS FOR THE YEAR 1997-98 (AS ON 30.04.2001)


S.No.NAME OF ASSESSEEAUDIT PARA No.DAP NO.ADMITTED OR NOT (Y/S)COMMI- SSIONERPENDING WITH C & AGPENDING WITH CCE FORISSUE INVOLVED
ADJ (Y)OTH ER (Y)
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)
1 2.1   Y(31/3)   
2 2.2   Y   
3 2.3   Y   
4 2.4   Y   
5 2.5   Y  ORAL EVIDENCE HELD BEFORE PAC NO 3.4.2001. RECOMMENDATION AWAITED
6 2.6   Y  
7 2.7   Y   
8 2.8   Y   
9 2.9   Y   
10 2.10   Y   
11 2.11   Y   
12 2.12   Y   
13Aditya Synthetic Ltd.3.1294NHyd - I, II  YBranded goods manufactured by others
14Kothari Products Ltd.3.3296YCochin - I, II, trichy, Hyd. Coimbatore, Mum - II,III,IV, Pune - I, Delhi - I, Chandi,Y  MRP Based system of assessment Pan Masala para Selected by PAC - Reply sent to PAC
15Bharat Aromatics3.4183NCochin  YNon levy - Sandal wood oil. Same issue in 3.31(i)/94-95[416]
16IOC Ltd.4.1(a)79NChennai - I  YAviation Turbine Fuel - Bipartite Meeting held on 24.4.01. Further information sought by C & AG
17IOC Ltd. & BPCL4.1(a)210NMumbai - VI  Y
18IOC Ltd. & BPCL4.1(a)211N   Y
19IOC Ltd. & HPCL4.1(a)226NCochin - I  Y
20IOC & BPCL4.1(a)233NBangalore - I  Y
21IOC Ltd.4.1(a)283NCalcutta - III  Y
22BPCL4.1(b)185NDelhi - IY  Aviation turbine fuel
23Dr. Reddy Laboratories Ltd.5.1(b)116NHyderabad - IY(24/4)  Maximum price of Drugs - Ciprofloxacin - HCL - File linked with 23/70/99- CX.7 Discussed with CAG on 24.4.2001. their reply awaited
24Rotex Textile Mills5.2(iii)123YMumbai - III Y Escalation charges
25Ganesh SSK Ltd.5.2(iii)287YPune - I, II, AurangabadY(26/4)  Escalation charges on sugar. Same issue in settled AP No. 8.6(a)/98-99
26IOC Ltd.5.2(iv)(a)3YCalcutta - II Y Freight Charges and surcharges
27IOC Ltd.5.2(iv)(a)73YCalcutta - II Y -do-
28HPCL5.2(iv)(a)143YCochin - I Y -do-
29Nicco Corporation Ltd.5.2(v)260YCalcutta - II Y Value of waste /scrap retained
30Three-N-Products5.3(iii)248NDelhi - IIIY  Dealers Commission
31Devyani Beverages5.3(iii)262NMeerut - IIY  Dealers Commission
32Ultrer Pack5.6140NHyderabad - IY  Goods manufactured on behalf of others - Para selected by PAC
33Metals & Ores Plant5.7(b)177NCalcutta - I  YIncorrect computation of goods captively consumed.
34Print Pack Industries Ltd.5.936YAhmedabad - II Y Non - inclusion of engraving charges - ATN not issued.
35Harbans Lal Malhotra & Sons5.9125YCalcutta - II Y Profit element - Undervaluation
36Gopal Industries6.1(ii)52NChandigarh - IY  Goods captively consumed - Tobacco essence
37 C.E. Bobbili 6.1(iii) 71 N Vishakhapatnam Y   Goods captively consumed Jute yarn. Same issue in AP No. 3.30(ii)(a)/90-91
38 Lotus Choc. Co. & 9 others 6.2 169 Y Hyderabad - I, III Y   Goods not exported
39 Rourkela Steel Plant 6.3(a) 139 N Bhubaneshwar - II    Y(4/4)Suppression of production
40 IOC Ltd. 6.3(b) 147 Y Calcutta - II   Y Suppression of production ATN not issued
41Sri Bhogwat SSK Ltd.6.466NPune - IIY  Shortfall in export quota of sugar
42Sri Dutt SSK Ltd. & others6.4167NAurangabadY  -do-
43Siddhartha Spg. Mills6.5(ii)228YChandigarh - I  YSingle yarn wasted in the manufacture of multiple yarn ATN not issued
44NALCO Ltd.6.6(i)135NBhubaneshwar - II  YGoods found short
45ECIL Ltd.6.7119NHyderabad - IIIY  Goods manufactured at site
46Allwyn Auto Ltd.7.1(i)12NHyd - III, Guntur,  YMotor vehicles bodies Reply of JS(R) awaited. 11C being considered
47 Azad Coach Builders 7.1(i) 170 N Bangalore - I     Y -do-
48 Joycee Coach Builders 7.1(i) 171 N Chandigarh - I     Y -do-
49Sanghi Transport Ltd.7.1(i)178NJaipur  Y-do-
50Motor & General Sales Ltd.7.1(i)187NKanpur - I  Y-do-
51Divl. Workshop HRTC, Mandi & Parwana7.1(i)188NChandigarh  Y-do-
52Techno auto Builders7.1(i)190NHyderabad - I  Y-do-
53Mukund Coach Builders7.1(i)191NHyderabad - I, III  Y-do-
54Brij Associates Ltd.7.1(i)224NChennai - III  Y-do-
55 Indox (I) Ltd. 7.1(i) 235 N Vadodara     Y -do-
56 Ambala Coach Builders 7.1(i) 269 N Delhi - III     Y -do-
57Commercial Engrs. & Buld.7.1(i)280NIndore - I  Y-do-
58Gaison Engg. Co. (p) Ltd.7.1(i)284NCalcutta - I, III  Y-do-
59Precise Laboratories Ltd.7.2(i)240N Y  Classification - Hair Oil. Para Selected by PAC
60Dabur (I) Ltd.7.2(iii)197YJaipur - I Y Classification - medicaments
61Venkateswara Essence & Chem.7.2(iv)209YBangalore - IY(26/4)  Class. - Essence of aerated water
62Computer Graphics Ltd.7.4285YChennai - II  YClassification - Photographic plates and films
63Surat SSS Ltd.8.1(i)51NSurat _ I, Ahmedbad - I  YAddl. Duty - Processed fabrics
64Srichakra Tyres Ltd.8.1(ii)155YMadurai Y Tyre cord fabrics
65Mahindra & Mahindra8.2(iii)(a)317 TrichyY  Exemption - parts of vehicles
66 NOCIL Ltd. 8.2(iii)(d) 130 N Mumbai - VI     YIncorrect grant of exemption on fuel gas
67 Zenith Paper Ltd. 8.3(i)(b) 234 N Chandigarh - II     YIncorrect grant of exemption - paper and paper board
68Jalpack (I) Ltd.8.3(ii)(a)242NMeerut - II  YIncorrect grant of exemption - Laminated plastic films
69IOC Ltd.9.1(a)1YCalcutta - II Y Modvat - Rule 57CC
70 Pfizer Ltd. 9.1(b) 137 N Mumbai - VI   Y   Modvat - Rule 57CC
71 I.O.B. Ltd. 9.1(d) 159 Y Calcutta - III   Y   Modvat - Rule 57CC
72 Indian Organic Chemicals Ltd. 9.6 223 Y Chennai - I    YModvat - Non payment of duty on waste and scrap. Resp to be fixed.
73 Instrumentation Ltd. 9.7(a) 78 Y Bangalore - I Y   Modvat credit on goods written off
74BHEL9.7(a)89YBangalore - IIY  -do-
75Instrumentation Ltd.9.7(a)162YCalicut Y Grant of credit on raw material not used
76TISCO9.8111YJamshedpur Y Credit with out valid duty paying documents
77Alloy Steel Plant9.97 Bolpur  YGrant of credit after six months ATN not issued
78Meenu Magestic Auto9.916YMeerut - IY  Grant of credit after six months
79VXL Ltd. (OCM Woollen Mills)9.11136 Chandigarh - II Y Incorrect availment of MODAVT
80IOC Ltd.10.2(a)25NPatnaY  Project import, Matter discussed with C & AG in Jan 2001. Their response awaited
81Siemens Ltd.10.2(a)108NCalcutta - IIY  
82Black Diamond Beverages10.2(a)150NCalcutta - IY  
83Crystal Cable Industries Ltd.10.2(a)152NCalcutta - IIY  
84Voltas Ltd.10.3247NNagpur  Y Removal of capital goods without payment of duty
85Sahakari Kand Udyog Ltd.10.570YSurat - II  YSimultaneous availment of Modvat and depreciation under Indome Tax Act
86Viswwagwarrya Iron & Steel10.5126YMangalore   Y
87HPCL11.1(i)11NVishakhapatnamY  Section 11-D
88IOC Ltd.11.1(i)206NPatnaY  -do-
89IOC Ltd.11.1(i)208NPatanY  -do-
90HPCL11.1(i)230NCalcutta - IY  -do-
91Commissioner of Chennai - I, Mumbai - I Chandigarh11.2290YTrichy, Mumbai - I Chennai - II, Chandigarh - IY  Fictitious revenue collection
92Vicco Vajaradanti and others11.3295NHyderabad - I, II, & othersY  Inconsistent approach of Ministry of Finance in classifying certain cosmetics
93Nibhal Udyog & others11.4(i)298NTrichy, Bangalore - I, Chandigarh- I, Patna Delhi - II, Calcutta - I, II, Meerut - II, Delhi - IY  Higher abatement on MRP System of Valuation -Footwear
94 11.4(ii)298  Y  MRP - Color Television
95 11.4(iii)298 AllahabadY  MRP - Perfumed hair oil
96 11.5298  Y  Non fixation of norms of production
 TOTAL51+1281+12  33+121635 


ANNEXURE D


PENDENCY POSITION OF PARAS FOR THE YEAR 1998-99 (AS ON 30.04.2001.)


S.No.NAME
OF
ASSESSEE
A.P. NO.DAP NO.ADMITTED/
NOT
ADMITTED
(Y/N)
COMMI- SSIONERPENDING WITH C&AG
(Y)
PENDING
WITH
CCE
FOR
ISSUE INVOLVED
ADJ
(Y)
OTHER
(Y)
(1)(2)(3)(4)(5) (6)(7)(8)(9)(10)
1. 2.4.1   &n bsp YReview para on assessment
of iron and
steel manufactu-
rers on the basis of capacity of production (18 Paras). Reports
being compiled by Director(Audit)
2. 2.4.2      Y
3. 2.4.3      Y
4. 2.4.4      Y
5. 2.4.5      Y
6. 2.4.6      Y
7. 2.4.7      Y
8. 2.5.1.   & nbsp Y
9. 2.5.2.      Y
10. 2.5.3.      Y
11. 2.5.4.      Y
12. 2.5.5.      Y
13. 2.5.6.      Y
14. 2.5.7.      Y
15. 2.5.8.      Y
16. 2.6.(i)      Y
17. 2.6.(ii)      Y
18. 2.6.(iii)      Y
19.M/S. IOC LTD.3.1(a)130NRAJKOTY   Section
11-D
20.M/S. IOC LTD. 3.1(a)214NRAJKOTY   Section
11-D
21.HEAD-
QUARTERS
3.2225NVARIOUS Y  Non revision of duty on sugar.
22.M/S
CHAMPION
PROCESSORS
3.3175N Y   Excessive grant of deemed credit.
23.M/S PIONER PROCESSING3.3216NBANGALORE I
& II
Y   - DO -
24.HEADQUATERS3.4198NJPR-II/RAJKOT  YYExcess
Credit
on
Petroleum
25.M/S RUBBER
BOARD
3.5196    Y   Transfd to Min. Of Comm.
26.M/S COCHIN REFINERIES LTD.4.1(a) 194ACOCHIN Y  Non adjudication of demands
27.TIRUCHIRA-
PALLI
DIV. NO. 1
4.1(b)191NTRICHY Y  - do -
28.M/S IOC LTD.
MATHURA
4.1(c)173NLUCKNOW Y  - do -
29.RECIVED FROM REVIEW4.2(a)223NCAL-II, RAIPURY   Demands
not
raised
30.M/S HINDUSTAN LEVER LTD4.2(c)164NBANGALORE -
III
   Y- do -
31.M/S IOC LTD.4.3135NCALCUTTA -
II
 Y Demand raised short
32.M/S BCL SPRINS5.1(i)222PAMUM-III/BELG/
AUR.
  Y
(MI II)
 Modvat
Credit
Before
installation
33.M/S TATA
CUMMINGS
5.2(i)13NJAMSHEDPURY   Modvat Credit
Project
import.
Joint
meeting
held
with
Audit
in Jan
2001.
Their
response
awaited
34.M/S PHILIP(I)
LTD.
5.2(i)29NCALCUTTA-IY   
35.M/S T.D.T. COPPER LTD.5.2(i)86NDELHI-IIIY   
36.M/S BALMER LAWRIE PVT.5.2(i)108NCALCUTTA-IY   
37.M/S PHILIPS(I) LTD.5.2(i)138NMUMBAI-III,
VI, VII
Y  
38.M/S OPTEL
TELECOMM-
UNICATION
5.2(i)150NBHOPALY   
39.M/S KILBERN ENGINEERING5.2(i)176NMUMBAI-II,
III, V, VI,
PUNE
Y  
40.M/S COSMO
FILMS
LIMITED
5.2(i)179NAURANGABADY   
41.M/S HIMACHAL FUTURISTICS5.2(i) 199NCHANDIGARH -
I
Y  
42.M/S TIDE WATER OIL CO.(I)5.2(ii)161NCALCUTTA-IIY   Modvat-
oils
&
greases
43.M/S GRASIM INDUSTRIES LTD.5.4139AINDORE-I  Y Modvat
Credit,
Rule 57 CC
44.M/S KRISHNA IND. CORPN.5.4171AGUNTUR  Y - do -
45.M/S ELECT. CORPN. OF INDIA5.5 110AHYDERABAD -
III
 Y Credit. Not
reversed
on
raw
materials
written
off
46.M/S BALMER LAWARIES5.6118NLUCKNOW Y  Credit on improper document
47.M/S R.C.F. LTD.5.873PAMUMBAI -
II & III
 Y Modvat credit
48.M/S INDIAN LEAD LIMITED5.894AMUMBAI-VI  Y - do -
49.M/S ANIL SILK MILLS SURAT6.2(i)169    Y Exemption of AE D processed fabrics Tyre cord fabrics
50.M/S TYRE CORPN. OF IND. LTD.62(ii)180ACALCUTTA-III    - do -
51.M/S IOC LTD.6.3153ACALCUTTA-II Y Exemption on interm. goods
52.M/S GVK INDUSTRIES LTD.7.1(a)42AVISAKHA-
PATNAM
 Y Goods manufact-
ured at site
53.M/S KIRLOSKAR AAF LTD. 7.1(b)47NBANGALORE Y  
54.M/S NTPC7.2(i)201NRAIPUR   Duty not
levied -
Coal ash
55.M/S SPONGE IRON INDIA LTD.7.2(i) 205PAHYDERABAD-III & I   - do -
56.M/S ORISSA IND LTD.7.425NBHUBA-
NESWAR-II
   Non levy of duty - others
58.M/S CAMILIN LTD.7.4107NAMUMBAI-IVY  - do -
59.M/S SRIPATHI PHARMA-
CEUTICALS LTD.
8.1(b)70NHYDERABAD-I & III GUNTURY  Valuation - price fixed by Government. Jt. meeting held on 24.4.2001. Response awaited.
60.M/S TELCO LTD.8.2(i)32AJAMASHDPUR  YValuation - pre delivery Inspt. Ch.
61.M/S OWENS BROCKWAY (I) LTD.8.2(ii)184N    YValuation - Cost of packing. Opinion of MOL received on 26/4/2001
62.M/S HINDUSTAN DEVELOPMENT CORPN.8.3(d)156ACALCUTTA-I  Y Valuation - goods cleared to sister units.
63.M/S RIKHI INDUSTRIES LTD.8.4207 NHYDERABAD-IIIY (PAC)  Valuation - brand name owner
64.M/S ESPI IND. & CHEMICALS8.4220 NHYDERABAD-IIIY (PAC)  - do -
65.M/S DABUT (INDIA) LTD.8.883PAMEERUT-IY  Valuation - others cases
66.M/S AXILES INDIA LTD.8.889ACHENNAI-IIY  - do -
67.M/S NIDHI POLYSTER LTD.8.8154NMUMBAI-III  Y - do -
68.M/S SUPREME PAPER MILLS8.8178 ACALCUTTA-III Y  - do -
69.M/S UTCAL AUTOMOBILES9.1(i)2NJAMSHEDPUR   YClassification - Motor Vehicle bodies
70.M/S NEEWLINE ENTERPRISES LTD.9.1(i)18 NSURAT-II  Y- do -
71.M/S BUS BODY BUILDERS WORKS9.1(i)43NHYDERABAD-I   Y- do -
72.M/S RUBY COACH BUILDERS9.1(i)68NAHMEDABAD-I   Y- do -
73.M/S MOTOR & GENERAL SALES LTD.9.1(i)87NLUCKNOW   Y- do -
74.M/S TATA HOLSET LTD.9.1(ii)202NINDOREY   Classifi-
cation - Turbo charger
75.M/S MANEESH PHARMACEUTI-
CALS PVT. LTD.
9.4159AMUMBAI-II Y Classifi-
cation - Vitamins
76.M/S B.P.C.L.10.1185ADELHI-I  Y- Incorrect
rebate -
ATF
77.M/S IOC LIMITED (SAHAR)10.1200NMUMBAI-IV   Y- do -
78.M/S VISHNU & CO. NEW DELHI11.2(a)209NDELHI - IY  Higher abatement under MRP based assessment
79.M/S COLGATE PALMOLIVE11.2(b)28NAUR/MU-I & IVY  - do -
80.LAKME LTD.11.2(b)103NMUMBAI-IIY  - do -
81.M/S BOUSH & LOMB (I) LTD.11.2(b)208NJAIPUR-IY   - do -
82.M/S SIMILA CHEMICALS (P)11.2(b)210NDELHI-IY   - do -
83.M/S H.R. JOHNSON (I) LTD.11.2(c)97NMUMBAI-VI/VIIY  - do -
84. 12.5.1   Y(11/14)  REVIEW PARA ON SERVICE TAX (20 PARAS)
85. 12.5.2.   Y  
86. 12.5.3.   Y  
87. 12.6.1.   Y  
88. 12.7.1.   Y  
89. 12.7.2.   Y  
90. 12.7.3.   Y  
91. 12.7.4.   Y  
92. 12.7.5.   Y  
93. 12.8.1.   Y  
94. 12.8.2.   Y  
95. 12.8.3.   Y  
96. 12.8.4.   Y  
97. 12.8.5.   Y  
98. 12.8.6.   Y  
99. 12.9.    Y  
100. 12.10(i)   Y  
101. 12.10(ii)   Y  
102. 12.10(iii)   Y  
 TOTAL38+3864+38  30+202014+18 


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