Aces User Manual Ce DSR 1.0

ACES USER MANUAL CE DISPUTE RESOLUTION
ACES
Automation of Central Excise and Service Tax
User Manual For CE- Dispute Resolution

Version: 1.0
Document dated: Submitted by: Wipro Infotech

Table of Contents 1 2 Introduction CE Dispute Resolution ..................................................12 Preparation of Case Portfolios .................................................................15 2.1 Creation of a Case Portfolio ..............................................................16 2.1.1 Description ....................................................................................16 2.1.2 Navigational Path ..........................................................................16 2.1.3 Attachments ..................................................................................16 2.1.4 Approval Flow................................................................................17 2.1.5 Operating Instructions ...................................................................17 2.1.6 Button Descriptions .......................................................................26 2.2 Modification a Case Portfolio ............................................................27 2.2.1 Description ....................................................................................27 2.2.2 Navigational Path ..........................................................................27 2.2.3 Attachments ..................................................................................27 2.2.4 Approval Flow................................................................................28 2.2.5 Operating Instructions ...................................................................28 2.2.6 Button Descriptions .......................................................................37 2.3 Viewing of a Case Portfolio ...............................................................38 2.3.1 Description ....................................................................................38 2.3.2 Navigational Path ..........................................................................38 2.3.3 Attachments ..................................................................................38 2.3.4 Approval Flow................................................................................39 2.3.5 Operating Instructions ...................................................................39 2.3.6 Button Descriptions .......................................................................43 2.4 Close a Case Portfolio........................................................................44 2.4.1 Description ....................................................................................44 2.4.2 Navigational Path ..........................................................................44 2.4.3 Attachments ..................................................................................45 2.4.4 Approval Flow................................................................................45 2.4.5 Operating Instructions ...................................................................45 2.4.6 Button Descriptions .......................................................................51 3 Creation of a Demand Note.......................................................................52 3.1 Creation of a Demand Note................................................................53 3.1.1 Description ....................................................................................53 3.1.2 Navigational Path ..........................................................................53 3.1.3 Attachments ..................................................................................53 3.1.4 Approval Flow................................................................................54 3.1.5 Operating Instructions ...................................................................54 3.1.6 Button Descriptions .......................................................................66 3.2 View a Demand Note ..........................................................................67

3.2.1 3.2.2 3.2.3 3.2.4 3.2.5 3.2.6 Description ....................................................................................67 Navigational Path ..........................................................................67 Attachments ..................................................................................67 Approval Flow................................................................................68 Operating Instructions ...................................................................68 Button Descriptions .......................................................................69
3.3 Reply to a Demand Note ....................................................................70 3.3.1 Description ....................................................................................70 3.3.2 Navigational Path ..........................................................................70 3.3.3 Attachments ..................................................................................70 3.3.4 Approval Flow................................................................................71 3.3.5 Operating Instructions ...................................................................71 3.3.6 Button Descriptions .......................................................................74 3.4 Search Demand Note for Viewing .....................................................75 3.4.1 Description ....................................................................................75 3.4.2 Navigational Path ..........................................................................75 3.4.3 Attachments ..................................................................................75 3.4.4 Approval Flow................................................................................75 3.4.5 Operating Instructions ...................................................................76 3.4.6 Button Descriptions .......................................................................80 4 Issuance of Show Cause Notice (SCN)....................................................81 4.1 Creation of a SCN ...............................................................................82 4.1.1 Description ....................................................................................82 4.1.2 Navigational Path ..........................................................................82 4.1.3 Attachments ..................................................................................83 4.1.4 Approval Flow................................................................................83 4.1.5 Operating Instructions ...................................................................83 4.1.6 Button Descriptions .....................................................................192 4.2 Viewing SCN .....................................................................................193 4.2.1 Description ..................................................................................193 4.2.2 Navigational Path ........................................................................193 4.2.3 Attachments ................................................................................194 4.2.4 Approval Flow..............................................................................194 4.2.5 Operating Instructions .................................................................195 4.2.6 Button Descriptions .....................................................................196 4.3 Reply to a SCN..................................................................................197 4.3.1 Description ..................................................................................197 4.3.2 Navigational Path ........................................................................197 4.3.3 Attachments ................................................................................198 4.3.4 Approval Flow..............................................................................198 4.3.5 Operating Instructions .................................................................198 4.3.6 Button Descriptions .....................................................................202

4.4 Search SCN for Viewing...................................................................203 4.4.1 Description ..................................................................................203 4.4.2 Navigational Path ........................................................................203 4.4.3 Attachments ................................................................................203 4.4.4 Approval Flow..............................................................................203 4.4.5 Operating Instructions .................................................................204 4.4.6 Button Descriptions .....................................................................207 5 Adjudication of a Case & Review of the Order......................................208 5.1 Personal Hearing Memo...................................................................209 5.1.1 Description ..................................................................................209 5.1.2 Navigational Path ........................................................................209 5.1.3 Attachments ................................................................................209 5.1.4 Approval Flow..............................................................................210 5.1.5 Operating Instructions .................................................................210 5.1.6 Button Descriptions .....................................................................215 5.2 View Personal Hearing Memo..........................................................216 5.2.1 Description ..................................................................................216 5.2.2 Navigational Path ........................................................................216 5.2.3 Attachments ................................................................................217 5.2.4 Approval Flow..............................................................................217 5.2.5 Operating Instructions .................................................................217 5.2.6 Button Descriptions .....................................................................218 5.3 Personal Hearing ..............................................................................219 5.3.1 Description ..................................................................................219 5.3.2 Navigational Path ........................................................................219 5.3.3 Attachments ................................................................................220 5.3.4 Approval Flow..............................................................................220 5.3.5 Operating Instructions .................................................................220 5.3.6 Button Descriptions .....................................................................227 5.4 View Personal Hearing .....................................................................228 5.4.1 Description ..................................................................................228 5.4.2 Navigational Path ........................................................................228 5.4.3 Attachments ................................................................................229 5.4.4 Approval Flow..............................................................................229 5.4.5 Operating Instructions .................................................................229 5.4.6 Button Descriptions .....................................................................230 5.5 Issuance of Order In Original (O-I-O) ..............................................231 5.5.1 Description ..................................................................................231 5.5.2 Navigational Path ........................................................................231 5.5.3 Attachments ................................................................................231 5.5.4 Approval Flow..............................................................................232 5.5.5 Operating Instructions .................................................................232

5.5.6 Button Descriptions .....................................................................239
5.6 View Order In Original ......................................................................240 5.6.1 Description ..................................................................................240 5.6.2 Navigational Path ........................................................................240 5.6.3 Attachments ................................................................................240 5.6.4 Approval Flow..............................................................................241 5.6.5 Operating Instructions .................................................................241 5.6.6 Button Descriptions .....................................................................242 5.7 Search OIO for Viewing....................................................................243 5.7.1 Description ..................................................................................243 5.7.2 Navigational Path ........................................................................243 5.7.3 Attachments ................................................................................243 5.7.4 Approval Flow..............................................................................243 5.7.5 Operating Instructions .................................................................244 5.7.6 Button Descriptions .....................................................................248 5.8 Review Cell Feedback (Review of the Order) .................................249 5.8.1 Description ..................................................................................249 5.8.2 Navigational Path ........................................................................249 5.8.3 Attachments ................................................................................250 5.8.4 Approval Flow..............................................................................250 5.8.5 Operating Instructions .................................................................251 5.8.6 Button Descriptions .....................................................................265 5.9 View Review Cell Feedback .............................................................266 5.9.1 Description ..................................................................................266 5.9.2 Navigational Path ........................................................................266 5.9.3 Attachments ................................................................................267 5.9.4 Approval Flow..............................................................................267 5.9.5 Operating Instructions .................................................................268 5.9.6 Button Descriptions .....................................................................269 5.10 Review Order ....................................................................................270 5.10.1 Description ..................................................................................270 5.10.2 Navigational Path ........................................................................270 5.10.3 Attachments ................................................................................270 5.10.4 Approval Flow..............................................................................271 5.10.5 Operating Instructions .................................................................271 5.10.6 Button Descriptions .....................................................................276 5.11 View Review Order ...........................................................................277 5.11.1 Description ..................................................................................277 5.11.2 Navigational Path ........................................................................277 5.11.3 Attachments ................................................................................277 5.11.4 Approval Flow..............................................................................277

5.11.5 Operating Instructions .................................................................278 5.11.6 Button Descriptions .....................................................................280 6 Filing an Appeal with Commissioner and the subsequent handling of the Appeal .......................................................................................................281 6.1 Filing Appeal (EA 2).......................................................................281 6.1.1 Description ..................................................................................281 6.1.2 Navigational Path ........................................................................281 6.1.3 Attachments ................................................................................282 6.1.4 Approval Flow..............................................................................282 6.1.5 Operating Instructions .................................................................283 6.1.6 Button Descriptions .....................................................................297 6.2 View Appeals ....................................................................................298 6.2.1 Description ..................................................................................298 6.2.2 Navigational Path ........................................................................298 6.2.3 Attachments ................................................................................299 6.2.4 Approval Flow..............................................................................299 6.2.5 Operating Instructions .................................................................299 6.2.6 Button Descriptions .....................................................................302 6.3 Fix a Date for Personal Hearing ......................................................303 6.3.1 Description ..................................................................................303 6.3.2 Navigational Path ........................................................................303 6.3.3 Attachments ................................................................................304 6.3.4 Approval Flow..............................................................................304 6.3.5 Operating Instructions .................................................................304 6.3.6 Button Descriptions .....................................................................304 6.4 View of Personal Hearing Memo (O-I-A) .........................................305 6.4.1 Description ..................................................................................305 6.4.2 Navigational Path ........................................................................305 6.4.3 Attachments ................................................................................306 6.4.4 Approval Flow..............................................................................306 6.4.5 Operating Instructions .................................................................306 6.4.6 Button Descriptions .....................................................................306 6.5 Conducting and Recording of Personal Hearing (Before O-I-A)...307 6.5.1 Description ..................................................................................307 6.5.2 Navigational Path ........................................................................307 6.5.3 Attachments ................................................................................308 6.5.4 Approval Flow..............................................................................308 6.5.5 Operating Instructions .................................................................308 6.5.6 Button Descriptions .....................................................................308 6.6 View of Personal Hearing (O-I-A).....................................................309 6.6.1 Description ..................................................................................309

6.6.2 6.6.3 6.6.4 6.6.5 6.6.6 Navigational Path ........................................................................309 Attachments ................................................................................310 Approval Flow..............................................................................310 Operating Instructions .................................................................310 Button Descriptions .....................................................................310
6.7 Issuance of Order in Appeals (O-I-A) ..............................................311 6.7.1 Description ..................................................................................311 6.7.2 Navigational Path ........................................................................311 6.7.3 Attachments ................................................................................312 6.7.4 Approval Flow..............................................................................312 6.7.5 Operating Instructions .................................................................312 6.7.6 Button Descriptions .....................................................................312 6.8 View of O-I-A .....................................................................................313 6.8.1 Description ..................................................................................313 6.8.2 Navigational Path ........................................................................313 6.8.3 Attachments ................................................................................314 6.8.4 Approval Flow..............................................................................314 6.8.5 Operating Instructions .................................................................314 6.8.6 Button Descriptions .....................................................................314 7 Recovery of Debts (Recovery Request).................................................315 7.1 Filing Recovery Request..................................................................315 7.1.1 Description ..................................................................................315 7.1.2 Navigational Path ........................................................................316 7.1.3 Attachments ................................................................................316 7.1.4 Approval Flow..............................................................................316 7.1.5 Operating Instructions .................................................................317 7.1.6 Button Descriptions .....................................................................331 7.2 View Recovery Request ...................................................................332 7.2.1 Description ..................................................................................332 7.2.2 Navigational Path ........................................................................332 7.2.3 Attachments ................................................................................333 7.2.4 Approval Flow..............................................................................333 7.2.5 Operating Instructions .................................................................333 7.2.6 Button Descriptions .....................................................................335 8 Write Off Requests (Irrecoverable Debts)..............................................336 8.1 Filing Write Off Request...................................................................336 8.1.1 Description ..................................................................................336 8.1.2 Navigational Path ........................................................................336 8.1.3 Attachments ................................................................................337 8.1.4 Approval Flow..............................................................................337 8.1.5 Operating Instructions .................................................................337 8.1.6 Button Descriptions .....................................................................350

8.2 View Write Off Request ....................................................................351 8.2.1 Description ..................................................................................351 8.2.2 Navigational Path ........................................................................351 8.2.3 Attachments ................................................................................352 8.2.4 Approval Flow..............................................................................352 8.2.5 Operating Instructions .................................................................353 8.2.6 Button Descriptions .....................................................................354 9 Filing an Appeal with the Tribunal .........................................................355 9.1 Filing an Appeal (EA-5/4/3) ..............................................................355 9.1.1 Description ..................................................................................355 9.1.2 Navigational Path ........................................................................355 9.1.3 Attachments ................................................................................356 9.1.4 Approval Flow..............................................................................356 9.1.5 Operating Instructions .................................................................357 9.1.6 Button Descriptions .....................................................................377 10 Settling Disputes through Settlement Commission .............................378 10.1 Filing Case Settlement Report.........................................................378 10.1.1 Description ..................................................................................378 10.1.2 Navigational Path ........................................................................378 10.1.3 Attachments ................................................................................379 10.1.4 Approval Flow..............................................................................379 10.1.5 Operating Instructions .................................................................380 10.1.6 Button Descriptions .....................................................................386 10.2 View Case Settlement Report ..........................................................387 10.2.1 Description ..................................................................................387 10.2.2 Navigational Path ........................................................................387 10.2.3 Attachments ................................................................................388 10.2.4 Approval Flow..............................................................................388 10.2.5 Operating Instructions .................................................................389 10.2.6 Button Descriptions .....................................................................390 11 Prosecution Request...............................................................................391 11.1 Filing Prosecution Request .............................................................391 11.1.1 Description ..................................................................................391 11.1.2 Navigational Path ........................................................................391 11.1.3 Attachments ................................................................................392 11.1.4 Approval Flow..............................................................................392 11.1.5 Operating Instructions .................................................................393 11.1.6 Button Descriptions .....................................................................409 11.2 View Prosecution Request...............................................................410 11.2.1 Description ..................................................................................410 11.2.2 Navigational Path ........................................................................410 11.2.3 Attachments ................................................................................411

11.2.4 Approval Flow..............................................................................411 11.2.5 Operating Instructions .................................................................412 11.2.6 Button Descriptions .....................................................................413 12 Case Proceedings....................................................................................414 12.1 12.2 12.3 12.4 12.5 Description..........................................................................................414 Navigational Path ...............................................................................414 Attachments........................................................................................415 Approval Flow.....................................................................................415 Operating Instructions.........................................................................415
12.6 Button Descriptions.............................................................................420 13 Stay Order ................................................................................................421 13.1 Filing the Stay Order ........................................................................421 13.1.1 Description ..................................................................................421 13.1.2 Navigational Path ........................................................................421 13.1.3 Attachments ................................................................................422 13.1.4 Approval Flow..............................................................................422 13.1.5 Operating Instructions .................................................................422 13.1.6 Button Descriptions .....................................................................426 13.2 View Stay Order ................................................................................427 13.2.1 Description ..................................................................................427 13.2.2 Navigational Path ........................................................................427 13.2.3 Attachments ................................................................................428 13.2.4 Approval Flow..............................................................................428 13.2.5 Operating Instructions .................................................................428 13.2.6 Button Descriptions .....................................................................429 14 Anti Evasion .............................................................................................430 14.1 Filing Information Report.................................................................430 14.1.1 Description ..................................................................................430 14.1.2 Navigational Path ........................................................................430 14.1.3 Attachments ................................................................................431 14.1.4 Approval Flow..............................................................................431 14.1.5 Operating Instructions .................................................................431 14.1.6 Button Descriptions .....................................................................445 14.2 View Information Report ..................................................................446 14.2.1 Description ..................................................................................446 14.2.2 Navigational Path ........................................................................446 14.2.3 Attachments ................................................................................447 14.2.4 Approval Flow..............................................................................447 14.2.5 Operating Instructions .................................................................448 14.2.6 Button Descriptions .....................................................................449 9

14.3 Filing a Search Warrant....................................................................450 14.3.1 Description ..................................................................................450 14.3.2 Navigational Path ........................................................................450 14.3.3 Attachments ................................................................................450 14.3.4 Approval Flow..............................................................................451 14.3.5 Operating Instructions .................................................................451 14.3.6 Button Descriptions .....................................................................460 14.4 View Search Warrant ........................................................................461 14.4.1 Description ..................................................................................461 14.4.2 Navigational Path ........................................................................461 14.4.3 Attachments ................................................................................462 14.4.4 Approval Flow..............................................................................462 14.4.5 Operating Instructions .................................................................463 14.4.6 Button Descriptions .....................................................................464 14.5 Filing a Seizure Report.....................................................................465 14.5.1 Description ..................................................................................465 14.5.2 Navigational Path ........................................................................465 14.5.3 Attachments ................................................................................466 14.5.4 Approval Flow..............................................................................466 14.5.5 Operating Instructions .................................................................467 14.5.6 Button Descriptions .....................................................................480 14.6 View Seizure Report .........................................................................481 14.6.1 Description ..................................................................................481 14.6.2 Navigational Path ........................................................................481 14.6.3 Attachments ................................................................................482 14.6.4 Approval Flow..............................................................................482 14.6.5 Operating Instructions .................................................................483 14.6.6 Button Descriptions .....................................................................484 14.7 Filing Summons................................................................................485 14.7.1 Description ..................................................................................485 14.7.2 Navigational Path ........................................................................485 14.7.3 Attachments ................................................................................485 14.7.4 Approval Flow..............................................................................485 14.7.5 Operating Instructions .................................................................486 14.7.6 Button Descriptions .....................................................................492 14.8 View Summons .................................................................................493 14.8.1 Description ..................................................................................493 14.8.2 Navigational Path ........................................................................493 14.8.3 Attachments ................................................................................493 14.8.4 Approval Flow..............................................................................494 14.8.5 Operating Instructions .................................................................494 14.8.6 Button Descriptions .....................................................................495
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14.9 Filing Rewards ..................................................................................496 14.9.1 Description ..................................................................................496 14.9.2 Navigational Path ........................................................................496 14.9.3 Attachments ................................................................................496 14.9.4 Approval Flow..............................................................................497 14.9.5 Operating Instructions .................................................................497 14.9.6 Button Descriptions .....................................................................502 14.10 View Rewards ...................................................................................503 14.10.1 Description ...........................................................................503 14.10.2 Navigational Path .................................................................503 14.10.3 Attachments .........................................................................504 14.10.4 Approval Flow.......................................................................504 14.10.5 Operating Instructions ..........................................................504 14.10.6 Button Descriptions ..............................................................505
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1 Introduction CE Dispute Resolution

This document describes the Dispute Resolution process in totality. Dispute may arise as a result of non- payment or short payment of duties and noncompliance with the procedural requirements of law/ rules e.g. nonsubmission of periodic returns within the prescribed time limit. There can also be another category of cases, which are miscellaneous in nature such as claims for remission of duty on goods damaged or destroyed; transit loss on warehoused goods; rebate claims on goods exported etc., that may result in disputes. Events that may trigger off a dispute are diverse. A Range Officer may detect short payment at the time of scrutiny of returns/ review and correction of Returns or these may come to light when an Assessee is subjected to audit by the Department. Specific information leading to search, seizure of goods by the Preventive or Anti-Evasion outfit can also initiate the dispute resolution process. For the purpose of automating this process, however, the initiating point would be the Show Cause Notice/ Demand Notice issued by the Department. The Show Cause Notice leads to Personal Hearing, if the Assessee agrees to appear before the Adjudicating authority. Personal Hearing results in an Order in Original. Review Cell of the respective Commissionerate reviews the issued Order in Original. The Central Excise Officer authorized by the Commissioner of Central Excise or the Assessee can appeal, against the Order in Original, with the Commissioner (Appeals), whose decision is issued in the form of Order in Appeal. On disagreement with the Order in Appeal, the Commissioner of Central Excise or the Assessee can appeal against the OIA with CESTAT, whose decision is issued in the form of Order in Appeal. On disagreement with the Order in Appeal the department or the Assessee can appeal in the courts. However since Courts are separate Jurisdictional authorities, hence automating their proceedings is not considered in the purview of this system. The Following processes are covered under Dispute Resolution. 1. Preparation of the Case Portfolio - This process enables the creation of a case portfolio for dispute, whenever a dispute arises. The case portfolio contains the details of the documents relied upon for the case, Through this process the status of the dispute case along with the details of proceedings took place till date will be maintained.
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2. Creation of the Demand Note - Once the case is recorded, the Central Excise Office can optionally issue a demand note. The demand note enables the Assessee to settle the case without any litigation. Response to the demand note is also to be tracked. 3. Issuance of Show Cause Notice (SCN) - This describes the process of drafting and approval of the Show cause notice (SCN). This also deals with the issuance of SCN to the Assessee and recording Assessee's reply to the Show Cause Notice. In case of serious offences the department prefers to directly issue SCN without issuing a demand note in advance. In all other cases the department usually issues a demand note. If the Assessee makes the payment as demanded in the demand note, then the matter ends and no SCN is required to be issued. If there is no response to the demand note, - no payment has been made, and no letter, within the time frame specified in the demand note then the department will issue a SCN to initiate the legal action. 4. Adjudication of A Dispute & Review of the Order - This process documents the steps involved in adjudication of a dispute. Usually the steps are conducting personal hearing, capturing the details of the personal hearing session, issuing an Order-In-Original, reviewing of O-I-O by reviewing officer. Review Cell Reviews the Order-In-Original Issued and Communicates its recommendations to the Commissioner 5. Filing an Appeal with Commissioner and the subsequent handling of the Appeal - This process documents the steps involved in filing an appeal against an Order-In-Original. The steps are filing of appeal, fixing of a date for hearing by the appellate authority, conducting personal hearing, capturing the details of personal hearing session, issuing an Order-In-Appeal, reviewing of O-I-A by reviewing officer. 6. Recovery of Debts - The process is initiated by AC/DC by making request (Manual Request) to commissioner to grant him permission to initiate the recovery of debts by attaching all movable or immovable property of the Assessee, which upon auction or sale would be equal in amount as demanded in the order. 7. Writing off Irrecoverable Debts - The process is triggered when department realizes that the duty demanded in any order cannot be recovered from Assessee and department decides to write-off the duty demanded. Writing-off irrecoverable debts is a provision with Commissioner / Chief Commissioner which is invoked only after applying all provisions to recover the duty demanded as per order are applied and still the duty could not be recovered.
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8. Filing An Appeal With The Tribunal and the subsequent handling of the same - This process documents the steps involved in filing an appeal against Order-In-Appeal (issued by the Commissioner (Appeals) or by the Central Excise Commissioner with Appellate Tribunal. Aggrieved party files an appeal against the order in the Tribunal; Tribunal conducts Personal Hearing and looks into other documentary evidences. Based on the facts placed in front of the Tribunal they issue an order. 9. Settling disputes through Settlement Commission - This process documents the steps involved in filing an appeal with settlement commission and there after steps involved in issuing a settlement order. 10. Prosecution This process can allow the department to prosecute the assessee. It covers the nature of offence; assessee can be prosecuted if assessee tries to evade the duty or involved in fraudulent activities. 11. Case Proceedings This Process allows updating the case proceedings. 12. Stay Order This Process helps the Assessee to take a Stay on various things i.e. Stay of Recovery, Stay of Action of the Order. 13. Anti Evasion - The process is triggered whenever the Preventive Intelligence Officer (deployed to collect and develop a sound intelligence system which is the very basis of fruitful preventive work) gathers information about an Assessee (involved in fraud or evasion of tax) through reliable informers.
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2 Preparation of Case Portfolios

This process is divided into the following sub processes Creation of a Case Portfolio Modifying a case portfolio Viewing a Case Portfolio Close a Case Portfolio
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2.1 Creation of a Case Portfolio

2.1.1 Description
The portfolio will contain a brief description of the discrepancy; rough estimate of duty involved, details of proceedings took place, current status of the dispute, All the documents/ order issued by the department to the Assessee.
2.1.2 Navigational Path

The navigation path for the Create Case Portfolio form is: Department User Home Page DSRCase PortfolioCreate
Figure - 1:
Navigation on the DSR Menu for Create Case Portfolio
2.1.3 Attachments
There are No Attachments for the Create Case Portfolio.
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2.1.4 Approval Flow
There is no approval flow for Create Case Portfolio.
2.1.5 Operating Instructions

The screen can be accessed from the Home page of the SP/AC/DC/JC/AD by clicking on the menu DSR Case Portfolio Create The details that the user needs to submit to the system are: Registration Number Triggering Activity From Date To Date Case Description Revenue Implication Details of Issues Source Document Details After Clicking on the Menu Item, The user is going to get this screen as shown below.
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Figure - 2:
Case Portfolio Create Screen
In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. If the User wishes to click on the Clear Button, it would clear all the data added by the user.
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Table-1: Field description and validations for Create Case Portfolio Screen Sl. No 1 Field/Element Name Registration Number Description Registration number of the Assessee Date on which the case portfolio was created Name of the official who is creating the portfolio. Automatically populated based on the log on credentials of CBEC official Designation of the official creating the profile. Automatically populated based on the log on credentials of CBEC official A drop down list of consists of possible triggering activities would be provided; the official creating the Case Portfolio will choose one of the Validation Validated against the registration database. Defaults to system date and non editable. Automatically Fetched By the System. Examples TEMPA0057XXM001
Creation Date
Automatically Fetched By the System.
Officials Name
Officials Designation
Triggering Activity
No Validations Differential Duty Performed.
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Sl. No Field/Element Name Description Validation Examples
triggering activities as appropriate. The following are the possible activities in the drop down Anti Evasion Discrepancy in Rebate Erroneous Refund PA Finalization Procedural Lapses Refund Claims Audit Para Differential Duty Period Cover under the Dispute 6 From Date From date of Earlier date 01/01/2007 disputed than that of period current system date. 7 To Date To Date of Later date 15/04/2007 disputed than that of period Coverage Period From and should be earlier date than that of current system date. Brief Description of the Case 8 Case A brief No Validations Case Description Description description Performed. outlining the discrepancy related to differential
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Sl. No Field/Element Name Description duty or erroneous refund, etc found by the official This is an optional field, the official can enter a rough amount of money that should be recovered from Assessee Automatically generated by the system The issue subject is populated automatically. Validation Examples
Revenue implication
Cannot be a negative number.
100000
Details of Issues 10 Running serial number of the issue 11 Broader classification of the issue like Classification of Goods, Valuation of Goods, Improper CENVAT Utilization etc 12 Detailed description of the issue
Automatically generated by the system. The issue subject is populated automatically.
Automatically generated by the system Clandestine Removals, Exports
The issue Description is populated automatically.
Clearances not quantified/no duty paid/not reported in the return, duty demanded relating to exports.
Source Document Details 13 Sl. No Running serial number to identify the source documents
Generated by the system
Automatically generated by the system
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Sl. No 14 Field/Element Name Source Document Type Description Name of the source documents. The list of values will be maintained in the Database and the same will be provided as a drop down. Ex: ER-1, ER2, ARE-1, CT3, FAR Validation No Validations Performed. Examples CT-2
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Source Document Number
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Source Document Date Period From
If the document can be uniquely identified then the user can specify the unique identifier here Source Document Date Starting period under which the documents are referred
Validated against the database.
TEMPA0076XXM001_ CT2_09012007 _001_REQ
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Period To
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Details
Ending period under which the documents are referred Any specific details of the document relevant to the claim
The format should be DDMMYYYY Format to be DDMMYYYY. & within coverage period earlier mentioned - Do -
02/02/2007
05/02/2007
15/03/2007
No Validations Details Performed.
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Figure - 3:
Case Portfolio Confirm Screen
If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
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On Clicking on the Button Sign and Submit, The user would get
Figure - 4: Sign and Submit Dialogue Box On Clicking on the Button OK, The user would get this pop up window.
Figure - 5: Signing Wizard Box
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In this user has to select the Certificate and click on the button Sign. The user gets this message.
Figure - 6: Signing Successful Confirmation message On clicking OK, The user gets the confirmation response
Figure - 7: Response screen The Case Portfolio Number is generated automatically by the system, is unique and can be used for later reference. The format for it is: REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
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2.1.6 Button Descriptions
Save: On clicking the save button, details entered on the Create Case Portfolio form will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Create Case Portfolio form and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s). Next: On the screens on the Create Case Portfolio form the next button will take the user to next set of issues. Previous: On the screens on the Create Case Portfolio form the previous take the user to previous set of issues. Modify: This will take user to the first screen for any modification. Clear: This will clear all the data entered by the user.
26
2.2 Modification a Case Portfolio

2.2.1 Description
The purpose of the screen is to allow the user to search for an existing case portfolio for modification.

The navigation path for the Modifying a Case Portfolio form is: Department User Home Page DSRCase PortfolioModify
Figure - 8:
Navigation on the DSR Menu for Modify Case Portfolio
2.2.3 Attachments
There are No Attachments for the Modify Case Portfolio.
27

2.2.4 Approval Flow
There is no approval flow for Modify Case Portfolio.

The screen can be accessed from the Home page of the SP by clicking on the menu DSR Case Portfolio Modify. The user would get a search screen.
Figure - 9:
Search Modify Case Portfolio Screen
In Order to start and get the Search Results, The user has to click on the Search Button. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.
28

Table-2: Field description & validations for Modify Search Case Portfolio Screen Sl. No 1 Field/Element Name Registration Number Description Registration number of the Assessee Validation Examples TEMPA0057XXM001
Assessee Name
Case Number
Document Number
Non Mandatory, Will Bring case portfolios based on the entered registration number. The name of Non the unit that is Mandatory, Will registered. Bring records based on the entered assessee name. Case Portfolio Non Number Mandatory, Will Bring case portfolios based on the entered case portfolio number. Document Non number pertains Mandatory, Will to the various Bring case document portfolios numbers that based on the already exist in entered the database document i.e. Demand number. Note Number, SCN number. From Date is the date from which case portfolio are required. Mandatory, the date on which case portfolio was created
J K Chemicals Pvt.
TEMPA0057XXM001 _SP_2007_119_CPF
TEMPA0057XXM001 _SP_2007_053 _SCN
From Date
01/04/2007
29

Sl. No 6 Field/Element Name To Date Description To Date is the date To which case portfolio are required. Validation Mandatory, the date on which case portfolio was created Examples 24/04/2007
Figure - 10: Search Modify Case Portfolio Results Screen User has to click on the Case Number (Hyperlink) in the Search Screen to proceed further for Modification of Case Portfolio.
30

The user is going to get this screen as shown below.
Figure - 11: Modify Case Portfolio Screen If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further the User has to click on the Save Button.
31

Table-3: Field description and validations for Modify Case Portfolio Screen Sl. No 1 Field/Element Description Name Commissionerate Jurisdiction under which the Assessee falls Division Jurisdiction under which the Assessee falls Range Jurisdiction under which the Assessee falls Registration Registration Number number of the Assessee, Fetched from the Database Creation Date Date on which the case portfolio was created Officials Name Name of the official who is creating the portfolio. Automatically populated based on the log on credentials of CBEC official Officials Designation of Designation the official creating the profile. Validation Automatically fetched and populated by the system. Automatically fetched and populated by the system. Automatically fetched and populated by the system. Should be validated against the registration database Defaults to system date and non editable Automatically fetched and populated by the system. Examples Automatically fetched and populated by the system. Automatically fetched and populated by the system. Automatically fetched and populated by the system. Automatically fetched and populated by the system.
Automatically fetched and populated by the system. Automatically fetched and populated by the system.
Automatically fetched and populated by the system based on the log on credentials of CBEC official.
Automatically fetched and populated by the system.
32

Sl. No 8 Field/Element Description Name Triggering Fetched from Activity the Database. Period Cover under the Dispute 9 From Date Fetched from the Database. Validation Examples
No Validations Differential Duty Performed. Should be 01/01/2007 earlier date than that of current system date Should be a 15/04/2007 later date than that of Coverage Period From and should be earlier date than that of current system date No Validations Case Description Performed. Cannot be a 100000 negative number Automatically generated by the system No Validations Performed. Automatically generated by the system Clandestine Removals, Exports
10
To Date
Fetched from the Database.
Brief Description of the Case 11 Case Description Fetched from the Database. 12 Revenue Fetched from implication the Database. Details of Issues 13 Running serial number of the issue 14 Broader classification of the issue like Classification of Goods, Valuation of Goods, Improper CENVAT Utilization etc 15 Detailed description of the issue
Automatically generated by the system The issue subject is populated automatically. The Selected and Non Selected ones Fetched from the Database. The issue subject is populated automatically. The Selected
No Validations Clearances not Performed. quantified/no duty paid/not reported in the return, duty demanded relating to
33

Sl. No Field/Element Name Description Validation Examples exports.
and Non Selected ones Fetched from the Database Source Document Details 16 Sl No Running serial number to identify the source documents 17 Source Fetched from Document Type the Database. 18 Source Document Number Source Document Date Period From Fetched from the Database. If Entered Fetched from the Database. Fetched from the Database.
No Validations Performed. Validated against the database. The format should be DDMMYYYY The format should be DDMMYYYY. Should be within the coverage period earlier mentioned The format should be DDMMYYYY. Should be within the coverage period earlier mentioned No Validations Performed.
CT-2
19
TEMPA0076XXM001_ CT2_09012007 _001_REQ 02/02/2007
20
05/02/2007
21
Period To
15/03/2007
22
Details
Details
34
Figure - 12: Modify Case Portfolio Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
35

After Clicking on the Button Sign and Submit, The user has to again perform the signing ceremony.
Figure - 13: Sign and Submit Dialogue Box After digitally signing ceremony user will get this message.
Figure - 14: Response screen
36

Save: On clicking the save button, details entered on the Modify Case Portfolio form will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Modify Case Portfolio form and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s). Next: On the screens on the Modify Case Portfolio form the next button will take the user to next set of issues. Previous: On the screens on the Modify Case Portfolio form the previous take the user to previous set of issues. Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before. Search: On clicking the search button, the user will start the search and get the search results. Close: The close button will cancel the search case portfolios for modification process and take the user back to the home page screen.
37
2.3 Viewing of a Case Portfolio

2.3.1 Description
At any time a CBEC official would want to view the proceedings of a case. This option enables to search for a particular case and view it.

The navigation path for the Viewing of a Case Portfolio form is: Department User Home Page DSRCase PortfolioView
Figure - 15: Navigation on the DSR Menu for View Case Portfolio
2.3.3 Attachments
There are No Attachments for the Viewing of a Case Portfolio.
38

2.3.4 Approval Flow
There is no approval flow for Viewing of a Case Portfolio.

The screen can be accessed from the Home page of the CBEC Officials and Assessee by clicking on the menu DSR Case Portfolio View. The user would get a search screen.
Figure - 16: Search View Case Portfolio Screen In Order to start and get the Search Results, The user has to click on the Search Button. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.
39

Table-4: Field description and validations for Search View Case Portfolio Screen Sl. No 1 Field/Element Name Registration Number Description Registration number of the Assessee Validation Examples TEMPA0057XXM001
Assessee Name
Case Number
Document Number
From Date
To Date
Non Mandatory, Will Bring case portfolios based on the entered registration no. The name of Non the unit that is Mandatory, Will registered. Bring records based on the assessee name. Case Portfolio Non Number Mandatory, Will Bring case portfolios based on the case portfolio number. Document Non number pertains Mandatory, Will to the various Bring case document portfolios numbers that based on the already exist in entered the database document i.e. Demand number. Note Number, SCN number. From Date is Mandatory, the the date from date on which which case case portfolio portfolio are was created required. To Date is the Mandatory, the date To which date on which case portfolio case portfolio are required. was created
K R Pvt. Ltd.
TEMPA0057XXM001 _SP_2007_053 _SCN
01/04/2007
24/04/2007
40
Figure - 17: Search View Case Portfolio Results Screen The screen is shown with search results and user can see the links (1,2,Next) on the center right corner of the search results. if the number of records exceeds the limit of records to be shown on the screen then these links get activated. User can click on the 2 link to see other set of results and click on Next link to see next set of results or click on Previous to see the Previous set of records. Previous link is shown once the user clicks on the Next or some numbered link to see a different set of records. User has to click on the Case Number (Hyperlink) in the Search Screen to proceed further for Viewing of a Case Portfolio.
41
Figure - 18: View Case Portfolio Screen If the User wishes to click on the Print Button, it would allow the user to take the print of the screen. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.
42

Close: The close button will close the View Case Portfolio form and take the user back to the home page screen. Print: This allows the user to take print out of the View Case Portfolio form. Search: On clicking the search button, the user will start the search and get the search results. Reset: The reset button will reset the values of the fields to the values they held before being changed. Close: The close button will cancel the search case portfolios for view process and take the user back to the home page screen.
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ACES USER MANUAL CE DISPUTE RESOLUTION 2.4 Close a Case Portfolio

2.4.1 Description
Once the dispute is resolved (either through payment by the Assessee, Forcible recovery by the department, Write-off buy the department or closure by OIO, OIA, Court order confirming the no-duty liability) the case will be closed and the CBEC officials will enter remarks in concluding note column, stating the reason for closing the case.

The navigation path for the Close a Case Portfolio form is: Department User Home Page DSRCase PortfolioClose
Figure - 19: Navigation on the DSR Menu for Close Case Portfolio
44

2.4.3 Attachments
There are No Attachments for the Closing a Case Portfolio.
2.4.4 Approval Flow

There is no approval flow for closing a Case Portfolio.

The screen can be accessed from the Home page of the SP by clicking on the menu DSR Dispute Resolution Close. The user would get a search screen.
Figure - 20: Search Close Case Portfolio Screen In Order to start and get the Search Results, The user has to click on the Search Button. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.
45

Table-5: Field description and validations for Search Close Case Portfolio Screen Sl. No 1 Field/Element Name Registration Number Description Registration number of the Assessee Validation Examples TEMPA0057XXM001
Assessee Name
Case Number
Document Number
From Date
To Date
Non Mandatory, Will Bring case portfolios based on the entered registration no. The name of Non the unit that is Mandatory, Will registered. Bring records based on the assessee name. Case Portfolio Non Number Mandatory, Will Bring case portfolios based on the case portfolio number. Document Non number pertains Mandatory, Will to the various Bring case document portfolios numbers that based on the already exist in entered the database document i.e. Demand number. Note Number, SCN number. From Date is Mandatory, the the date from date on which which case case portfolio portfolio are was created required. To Date is the Mandatory, the date To which date on which case portfolio case portfolio are required. was created
Oscar Machineries Pvt. Ltd.
TEMPA0057XXM001 _SP_2007_053 _SCN
01/04/2007
24/04/2007
46
Figure - 21: Search Close Case Portfolio Results Screen
User has to click on the Case Number (Hyperlink) in the Search Screen to proceed further for closing a Case Portfolio.
47

The user is going to get this screen as shown below.
Figure - 22: Close Case Portfolio Screen If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen.
48

Table-6: Field description and validations for Close Case Portfolio Screen Sl. Field/Element Description Validation Examples No Name 1 Case Case Closing Non Mandatory, Case Closing Description Description. Will Bring case Description portfolios based on the entered registration no.
Figure - 23: Confirm Close Case Portfolio Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
49

Figure - 25: Response screen The Case Portfolio Number is generated automatically by the system, is unique and can be used for later reference. The format for Case Portfolio Number is as under: RegistrationNumber_OfficersShortDesignation_YYYY (CurrentYear)_Serial Number_EntityCode
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Save: On clicking the save button, details entered on the Close Case Portfolio form will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Close Case Portfolio form and take the user back to the home page screen. Modify: This will take user to the first screen for any modification. Clear: This will clear all the data entered by the user. Search: On clicking the search button, the user will start the search and get the search results. Reset: The reset button will reset the values of the fields to the values they held before being changed. Close: The close button will cancel the search case portfolios for view process and take the user back to the home page screen.
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3 Creation of a Demand Note

The issuance of demand note is an optional process. The purpose of demand note is to enable the Assessee to voluntarily pay the differential duty, so that legal course of the dispute can be avoided. This process will involve the capturing of the details like Triggering Activity that led to the creation of the demand note, description of demand note, period covered under the dispute, various issues, source documents, details of the differential duty and interest liabilities. This process is divided into the following sub processes: Create a Demand Note View a Demand Note Reply to a Demand Note Search Demand Note For Viewing.
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3.1 Creation of a Demand Note

3.1.1 Description
The user can create the demand note with the help of these screens.

First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. The navigation path for the Creation of a Demand Note form is: Department DSRDemand Note Create
Figure - 26: Navigation on the DSR Menu for Demand Note
3.1.3 Attachments
There is an attachment while Creation of a Demand Note.
53

3.1.4 Approval Flow
There is no approval flow for Creation of a Demand Note.
Figure - 27: Creation of Demand Note First Screen If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process. 54

Table-7: Field description and validations for Demand Note First Screen Sl. No 1 Field/Element Name Registration Number Assessee Name Address of the Registered Unit Commissionera te Description Registration number of the Assessee The name of the unit that is registered. Address of the Registered Unit Commissioner ate Name, which assessee belongs to. Division Name, which assessee belongs to. Range Name, which assessee belongs to. Name of the Central Excise Officer drafting the demand note Designation of the Central Excise Officer Case Number Under which Demand Note is being created Brief description of the demand note Validation Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Division
Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Range
Officers name
Officer Designation Case Number
Automatically fetched from the system. Automatically fetched from the system.
10
Demand Note Description
No Validations Performed.
Demand Note Description
55

Sl. Field/Element Description No Name Period Cover under the Dispute 6 From Date The period covered under the Demand Note. Defaults to the value entered in case port folio. 7 To Date The period covered under the Demand Note. Defaults to the value entered in case port folio. Details of Issues 10 Running serial number of the issue 11 Broader classification of the issue like Classification of Goods, Valuation of Goods, Improper CENVAT Utilization etc 12 Detailed description of the issue Validation Examples
Earlier date than 15/03/2007 that of current system date
Later date than that of Coverage Period From and should be earlier date than that of current system date Automatically generated by the system. No Validations Performed.
25/03/2007
Automatically generated by the system The issue subject is populated automatically.
Clearances not quantified/no duty paid/not reported in the return, duty demanded relating to exports. Automatically generated by the system
Source Document Details 13 Sl No Running serial number to identify the source documents
56

Sl. No 14 Field/Element Description Name Source Name of the Document Type source documents. The list of values will be maintained in the Database & the same will be provided as a drop down. Ex: ER-1, ER2, ARE-1, CT3, FAR Source If the Document document can Number be uniquely identified then the user can specify unique identifier here Source Source Document Date Document Date Period From The starting period under which the documents are referred Validation No Validations Performed. Examples CT-2
15
TEMPA0076XXM00 1_ CT2_09012007 _001_REQ
16
17
18
Period To
The ending period under which the documents are referred
19
Details
Any specific details of the document relevant to the claim
The format should be DDMMYYYY The format should be DDMMYYYY. Should be within coverage period earlier mentioned The format should be DDMMYYYY. Should be within coverage period earlier mentioned No Validations Performed.
10/03/2007
16/03/2007
21/03/2007
Details
57
Figure - 28: Creation of Demand Note Second Screen In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process. Table-8: Field description and validations for Demand Note Second Screen Sl. Field/Element Description Validation Examples No Name 1 Sl. No Running Sl. No of Automatically fetched 1 Existing liabilities. from system. 2 Duty Head Duty Head BED 3 Amount Liability amount, - Do 2000 Duty head wise. 4 Remarks Type of liability - Do Cross Credit Utilization Debit 58
Figure - 29: Creation of Demand Note Third Screen In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process.
59

Table-9: Field description and validations for Demand Note Third Screen Sl. Field/Element No Name Existing Liabilities 1 S No Description Validation Examples
CETSH
3 4
Commodity Description Duty Head
Ascertainment Date
Duty Amount
Running serial number to identify the differential duties The central excise tariff code of the disputed product Commodity Description Duty head under which the differential duty is claimed Date by which the differential duty arose The differential duty amount which has not paid or short paid under this duty head Running serial number to identify the differential duties The central
Validated against the CETSH database No Validations Performed. Automatically fetched from the system.
15010000
Commodity Description SED
Automatically fetched from the system. Must be greater than zero.
25/04/2007
1500
New Liabilities 1 S No
CETSH
Validated
01010101
60

Sl. No Field/Element Name Description excise tariff code of the disputed product Commodity Description Duty head under which the differential duty is claimed Date by which the differential duty arose Validation against the CETSH database No Validations Performed. Drop down will be provided with the values populated from duty head master. The format should be DD/MM/YYYY, Should be Past or Present Date. Compared with Duty Amount in Interest Liabilities. Must be greater than zero. Sum of the amounts entered under differential duty Amount head. Commodity Description BED Examples
3 4
Ascertainment Date
10/04/2007
Duty Amount
Total Duty Recoverable
The differential duty amount which has not paid or short paid under this duty head Total sum of duty, which is recoverable.
50000
Automatically generated by the system.
61
Figure - 30: Creation of Demand Note Fourth Screen In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
62

Table-10: Field description and validations for Demand Note Fourth Screen Sl. Field/Element No Name Interest Liabilities 1 Sl No Description Validation Examples
Serial Number
Duty Amount
Ascertainment Date
Interest Effective Date
Interest Rate
Payment Due Date Attachment
Automatically generated by the system Duty Amount Compared with Duty A mount in Differential Duty. Must be greater than zero. Detection Date The format should be DD/MM/YYYY, Should be Past or Present Date. The date from The format which the interest should be is effective DD/MM/YYYY, Should be Past or Present Date. Interest Rate The value chargeable on the must be in differential duty percentage. Date by which The format Payment should should be be made DD/MM/YYYY. Document No Validations Attachment Performed.
51500
10/04/2007
10/04/2007
2.25
12/04/2007
Test_File.txt
63
Figure - 31: Confirm Demand Note Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
64

Figure - 33: Response screen The Demand Note number is generated automatically by the system is unique and can be used for later reference. The format for the Debit Note is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
65

Save: On clicking the save button, details entered on the Create Demand Note form will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Create Demand Note form and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s). Next (Details of Issues): On the screens on the Create Demand Note form the next button will take the user to next set of issues. Previous (Details of Issues): On the screens on the Create Demand Note form the previous take the user to previous set of issues. Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before. Next: On the screens on the Create Demand Note form the next button will take the user to the next screen. Previous: On the screens on the Create Demand Note form the previous take the user to previous screen. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment.
66
3.2 View a Demand Note

3.2.1 Description
The user can view the existing demand note.

First the CBEC Officials /Assessee have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. The navigation path for the View a Demand Note form is: Department DSRDemand Note View
Figure - 34: Navigation on the DSR Menu for View of a Demand Note
3.2.3 Attachments
There is one attachment to be viewed while viewing of a Demand Note.
67

3.2.4 Approval Flow
There is no approval flow for viewing of a Demand Note.
Figure - 35: View Demand Note Screen If the User wishes to click on the Print Button, it would allow the user to take the print of the screen. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.
68

Close: The close button will close the View Demand Note form and take the user back to the home page screen. Print: This allows the user to take print out of the View Demand Note form.
69
3.3 Reply to a Demand Note

3.3.1 Description
The user (SP on the behalf of assessee) or Assessee himself can reply to the demand note with the help of these screens.

First the User (SP)/Assessee have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. The navigation path for the Reply to a Demand Note form is: Department DSR Demand Note Reply
Figure - 36: Navigation on the DSR Menu for Reply to a Demand Note
3.3.3 Attachments
There is no attachment while Reply to a Demand Note.
70

3.3.4 Approval Flow
There is no approval flow for Reply to a Demand Note.
Figure - 37: Creation of Reply to Demand Note Screen If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen.
71

Table-11: Field description and validations for Reply to Demand Note Screen Sl. Field/Element Description Validation Examples No Name 1 Reply Date The date by which Should be a 25/04/2007 the Assessee has Past or responded to the Present Date demand note in the format DD/MM/YYYY. 2 Assessee Remarks from No Validations Assessees Remarks Assessee Performed. Remarks 3 Superintendents Comments By No Validations Superintendents Comments Superintendent Performed. Comments
Figure - 38: Confirmation of Reply to Demand Note Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
72

73

Save: On clicking the save button, details entered on the Create Reply to Demand Note form will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Create Reply to Demand Note form and take the user back to the home page screen.
Modify: This will take user to the first screen for any modification. Clear: This will clear all the data in the form.
74
3.4 Search Demand Note for Viewing

3.4.1 Description
The user can search for issued or replied demand notes for viewing.

The navigation path for the Search a Demand Note form is: Department DSR Search Demand Note
Figure - 41: Navigation on the DSR Menu for Search a Demand Note
3.4.3 Attachments
There is no attachment while searching a Demand Note.
3.4.4 Approval Flow

There is no approval flow for Searching a Demand Note.
75

Figure - 42: Search Demand Note Screen Table-12: Field description and validations for Search Demand Note Screen
Sl. No 1
Field/Element Name Registration Number
Description Registration number of the Assessee
Validation
Examples
Assessee Name
The name of the unit that is registered.
Non TEMPA0057XXM001 Mandatory, Will Bring records based on the entered registration number. Non Tata Steels Ltd. Mandatory, Will Bring records based on the entered
76

Sl. No Field/Element Name Description Validation assessee name. Non Mandatory, Demand Note Number. Non Mandatory, Demand Note Status. Mandatory, the date on which demand note was created Mandatory, the date on which demand note was created Examples
Demand Note Number
Demand Note Number
Demand Note Status
Demand Note Status, Issued or Replied. From Date is the date from which demand note are required. To Date is the date To which demand note are required.
TEMPA0057XXM001 _SP_2007_053 _SCN 01/04/2007
From Date
To Date
24/04/2007
77
Figure - 43: Search Demand Note Results Screen
78

After Clicking on the Hyperlink, User will get this screen.
Figure - 44: View Demand Note Screen If the User wishes to click on the Print Button, it would allow the user to take the print of the screen. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.
79

Close: The close button will close the View Demand Note form and take the user back to the home page screen. Print: This allows the user to take print out of the View Demand Note form. Search: On clicking the search button, the user will start the search and get the search results. Reset: The reset button will reset the values of the fields to the values they held before being changed.
80
4 Issuance of Show Cause Notice (SCN)

When Dispute arises and the issue remains unresolved, the Central Excise Officer will initiate the process of issuance of show cause Notice. The jurisdictional superintendent will draft the SCN with the requisite data and the same will be routed to the respective competent authority for approval. On detection of a dispute the central excise officer may optionally issue a demand note. This demand note enables the Assessee to voluntarily pay the differential duty and avoid the legal course of the dispute. If the Assessee is not agreeing to the demand note then the central excise officer will initiate the action of issuance of Show Cause Notice. Usually the issuance of SCN will be delayed till the last month in which the show cause notice can be issued. Before expiration of time limit imposed for the issuance of SCN There is no hard-core rule as such to delay the issuance of SCN till last month; it is just to give a chance to the Assessee to settle the case without legal litigation. In case it is found that the Assessee is not agreeing to the demand note or the case is very critical then the Central Excise officer can initiate the issuance of SCN without any waiting. If the non-levy or short levy or non-payment or short payment of duty is by offences of serious nature or high stakes and /or legal questions are involved then the Central Excise Officer can directly issue a SCN without issuing demand note. The direct issuance of SCN is totally left to the discretion of Central Excise Officer. Creation of a SCN Viewing SCN Reply to SCN Search SCN For Viewing (Issued/Replied)
81
4.1 Creation of a SCN

4.1.1 Description
The user can draft the SCN with the help of these screens. There are 8 Triggering activities in an SCN. Anti Evasion Differential Duty Discrepancy in Rebate Refund Claims Erroneous Refunds Audit Para Procedural Lapses P A Finalization

First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. The navigation path for the Creation of a SCN form is: Department DSRSCN Create
82
Figure - 45: Navigation on the DSR Menu for SCN
4.1.3 Attachments
There are two Attachment s while creating an SCN, First one is Document Attachment and second one is Notings Attachment.
4.1.4 Approval Flow

There is approval flow in SCN. The Approval of SCN depends upon the amount of SCN. In the Approval hierarchy ACDC, JCAD, Commissioner and Chief Commissioner are there. The Approval Flow is explained in Detail under Operating Instructions.

The SCN is drafted by SP and it goes for approval depending upon the amount mentioned in the SCN.
83

Table-12 (a): Category, Amount and Approval Hierarchy required in Issuance of SCN. Sl. No 1 2 3 4 5 6 Category A,B A,B A,B A,B A,B C Amount 500000 500000 2000000 2000000-5000000 5000000-10000000 More than 10000000 Any Amount Approval By SP,ACDC SP,ACDC, JC SP,ACDC,AD SP,ACDC,JCAD,Comm SP,ACDC,JCAD,Comm,Chie f Comm. SP,ACDC,JCAD
Figure - 46: Creation of SCN (Anti Evasion) First Screen 84

If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process. Table-13: Field description and validations for SCN (Anti Evasion) Sl. Field/Element Description Validation Examples N Name o 1 Registration Registration Automatically Automatically Number number of the fetched from fetched from the Assessee the system. system. 2 Assessee Name The name of the Automatically Automatically unit that is fetched from fetched from the registered. the system. system. 3 Address of the Address of the Automatically Automatically Registered Unit Registered Unit fetched from fetched from the the system. system. 4 Commissionerat Commissionerat Automatically Automatically e e Name, which fetched from fetched from the assessee the system. system. belongs to. 5 Division Division Name, Automatically Automatically which assessee fetched from fetched from the belongs to. the system. system. 6 Range Range Name, Automatically Automatically which assessee fetched from fetched from the belongs to. the system. system. Case Details 8 Case Number Case Number Automatically Automatically Under which fetched from fetched from the Demand Note is the system. system. being created 9 Date Created Creation Date of Automatically Automatically the Case fetched from fetched from the Portfolio the system. system. Case Category 10 Case Category Type of Case. No Validations Category A Performed.
85

Sl. Field/Element N Name o 11 Triggering Activity Description Validation Examples
The activities, which can trigger the issuance of the SCN, will be provided as a dropdown.
Following Anti Evasion activities will be there in the Drop Down. Anti Evasion Differential Duty Discrepancy in Rebate claimed Erroneous refunds PA finalization Procedural Lapses Refunds Claims Audit Para
Purpose of the SCN 12 SCN Description
Free flow text to give Description of the SCN
No Validations SCN Description Performed.
Details of the Officials 12 Drafted By Name of the Central Excise Officer drafting the SCN 13 Designation Designation of the Central Excise Officer Period Cover under the Dispute 14 From Date The period covered under SCN. 15 To Date The period covered under the SCN.
Automatically fetched from the system. Automatically fetched from the system. Earlier date than that of current system date Later date than that of Coverage Period From and should be
Automatically fetched from the system. Automatically fetched from the system. 11/11/2006
25/11/2006
86

Sl. Field/Element N Name o Description Validation Examples
earlier date than that of current system date 16 Extended Period Whether the Populated Check if Yes Invoked extended period based on is invoked or not. Category of Rendered as a the case and check box entered value of From date and To date. If the case category is determined as Category A then the Period From can be back dated up to 5 years from the date on which the duty liability arose. If the case category is determined as Category B then the period from can be back dated up to 1 year from, the date on which the duty liability arose. Source Document Details 17 Sl No Running serial Generated by Automatically number to the system fetched from the identify the system. source documents
87

Sl. Field/Element N Name o 18 Source Document Type Description Validation Examples
Name of the source documents. The list of values will be maintained in the Database and the same will be provided as a drop down. Ex: ER-1, ER-2, ARE-1, CT3, FAR
CT-2
19
If the document can be uniquely identified then the user can specify the unique identifier here Source Document Date
TEMPA0076XXM00 1_ CT2_090120 07 _001_REQ
20
Source Document Date
21
Period From
22
Period To
The format should be DD/MM/YYYY , Should be Past or Present Date. The starting The format period under should be which the DDMMYYYY. documents are Should be referred within the coverage period earlier mentioned The ending period The format under which the should be documents are DDMMYYYY. referred Should be within the
11/11/2006
11/11/2006
25/11/2006
88

Sl. Field/Element N Name o Description Validation Examples
23
Details
coverage period earlier mentioned No Validations Details Performed.
89
Figure - 47: Creation of SCN (Anti Evasion) Second Screen If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen.
90

Table-14: Field description and validations for SCN (Anti Evasion) Second Screen Sl. Field/Element Description No Name Seizure Memo Details 1 Seizure Memo Number of the Number seizure memo issued to the Assessee by the Anti Evasion officials. 2 Seizure Memo Date on which Date Seizure Memo was Approved Details of Issues 3 Running serial Automatically number of the generated by the issue system 4 Broader The issue subject classification of is populated the issue like automatically. Classification of Goods, Valuation of Goods, Improper CENVAT Utilization etc 5 Detailed The issue description of Description is the issue populated automatically. Validation
Is validated against the database.
Automatically fetched from the system.
Automatically fetched from the system. Automatically generated by the system. No Validations Performed.
Automatically fetched from the system. Automatically fetched from the system. Clandestine Removals, Exports
Clearances not quantified/no duty paid/not reported in the return, duty demanded relating to exports. Automatically fetched from the system. 15010000
Differential Duty Details 6 Sl No Running serial number to identify the differential duties 7 CETSH The central excise tariff code of the disputed product
Automatically generated by the system If entered it should be validated
91

Sl. No Field/Element Name Description Validation against the CETSH database Should be filled Drop down will be provided with the values populated from duty head master. The format should be DD/MM/YYYY, validations? Should always be a positive number
8 9
Commodity Description Duty head under which the differential duty is claimed
Commodity Description BED
10
Detection Date
Date by which the differential duty arose The differential duty amount which has not paid or short paid under this duty head Total sum of duty, which is recoverable.
05/02/2007
11
Duty Amount
2500000
12
Sum of the Automatically amounts generated by the entered under system. differential duty Amount head. Automatically generated by the system This should be a positive number The format should be DD/MM/YYYY, Should be Past or Present Date. The format should be DD/MM/YYYY, Should be Past Automatically fetched from the system. 2500000
Interest Liabilities Details 13 Sl No Serial Number
14
Duty Amount
Duty Amount
15
Detection Date
Detection Date
06/02/2007
16
Interest Effective The date from Date which the interest is effective
06/02/2007
92

Sl. No Field/Element Name Description Validation or Present Date. The value must be in percentage. Automatically generated by the system No Validations Performed. No Validations Performed.
17
Interest Rate
Interest Rate chargeable on the differential duty
2.25
Sections/Acts Violated 18 Sl No Running serial number to identify the sections, rules, laws, act 19 Excise Section, Description of the Act, Rule central excise Description law/rule/section/act 20 Remarks Any remarks for referring the central excise rule/act/law etc. Can also cite the section under the law for the adjudicating authority to impose fine or penalty. Sections/Acts Invoked 21 Sl No Running serial number to identify the sections, rules, laws, act 22 Excise Section, Description of the Act, Rule central excise Description law/rule/section/act 23 Remarks Any remarks for referring the central excise rule/act/law etc. Can also cite the section under the law for the adjudicating authority to impose fine or penalty.
Automatically generated by the system Excise Section, Act, Rule Description Remarks 1
Automatically generated by the system No Validations Performed. No Validations Performed.
Automatically generated by the system Excise Section, Act, Rule Description Remarks 2
93

Sl. Field/Element Description No Name Notings 24 Superintendents Free flow text Comments 25 Attach Attach supporting documents for Noting(s) 26 Attach Attach relevant documents, if any Validation
No Validations Performed. No Validations Performed. No Validations Performed.
Superintendents Comments Test_File.txt
Text.doc
94
Figure - 48: Confirm SCN (Anti Evasion) Screen
95

If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. After Clicking on the Button Sign and Submit, The user has to again perform the signing ceremony.
96

The SCN (Show Cause Notice) number is generated automatically by the system, is unique and can be used for later reference. The format for SCN is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE SCN (Differential Duty)
Figure - 51: Creation of SCN (Differential Duty) Screen Page If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user.
97

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process. The entire Field are same as in SCN (Anti Evasion) First Page, Kindly refer SCN (Anti Evasion) First Page Table 13 for any clarification related to data fields.
98
Figure - 52: Creation of SCN (Differential Duty) Screen Page
99

In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process. Table-15: Field description and validations for SCN (Differential Duty) Second Screen Sl. Field/Element No Name Details of Issues 1 Running serial number of the issue 2 Broader classification of the issue like Classification of Goods, Valuation of Goods, Improper CENVAT Utilization etc 3 Detailed description of the issue Description Validation Examples
Automatically generated by the system No Validations Performed.
Clearances not quantified/no duty paid/not reported in the return, duty demanded relating to exports. Automatically fetched from the system. BED
Existing Liabilities 1 Sl. No
Duty Head
Running Sl. No of Existing liabilities. Duty Head
Automatically fetched from the system. No Validations
100

Sl. No 3 Field/Element Name Amount Description Validation Performed. Automatically fetched from the system. Automatically fetched from the system. Examples
Remarks
Liability amount, Duty head wise. Type of liability
2000
New Liabilities
Figure - 53: Creation of SCN (Differential Duty) Third Screen In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process.
101

If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process. Table-15 (a): Field description and validations for SCN (Differential Duty) Third Screen Sl. Field/Element No Name Existing Liabilities 1 S No Description Validation Examples
CETSH
Running serial number to identify the differential duties The central excise tariff code of the disputed product Commodity Description Duty head under which the differential duty is claimed Date by which the differential duty arose The differential duty amount which has
3 4
If entered it should be validated against the CETSH database No Validations Performed. Automatically fetched from the system.
15010000
Ascertainment Date
Automatically fetched from the system. Must be greater than zero.
26/04/2007
Duty Amount
2000
102

Sl. No Field/Element Name Description not paid or short paid under this duty head New Liabilities 1 S No Running serial number to identify the differential duties The central excise tariff code of the disputed product Commodity Description Duty head under which the differential duty is claimed Date by which the differential duty arose The differential duty amount which has not paid or short paid under this duty head Total sum of duty, which is recoverable. Automatically generated by the system Automatically generated by the system Validation Examples
CETSH
Validated against the CETSH database
01010101
3 4
Ascertainment Date
No Validations Commodity Description Performed. Drop down will BED be provided with the values populated from duty head master. The format 05/04/2007 should be DD/MM/YYYY Must be greater than zero. 500000
Duty Amount
Sum of the amounts entered under differential duty Amount head.
103
Figure - 54: Creation of SCN (Differential Duty) Fourth Screen In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. 104

In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-16: Field description and validations for SCN (Differential Duty) Fourth Screen Sl. Field/Element No Name Interest Liabilities 1 Sl No Description Validation Examples
Serial Number
Duty Amount
Duty Amount
Ascertainment Date
Detection Date
Interest Effective The date from Date which the interest is effective
Interest Rate chargeable on the differential duty 6 Payment Due Date by which Date Payment should be made Sections/Acts Violated 7 Sl No Running serial number to identify the sections, rules, laws, act 8 Excise Section, Description of the Act, Rule central excise Description law/rule/section/act 9 Remarks Any remarks for referring the central excise
Interest Rate
Automatically generated by the system Must be greater than zero. The format should be DD/MM/YYYY, Should be Past or Present Date. The format should be DD/MM/YYYY, Should be Past or Present Date. The value must be in percentage. The format should be DD/MM/YYYY. Automatically generated by the system No Validations Performed. No Validations Performed. Automatically generated by the system Excise Section, Act, Rule Description Remarks 1
105

Sl. Field/Element No Name Description rule/act/law etc. Can also cite the section under the law for the adjudicating authority to impose fine or penalty. Sections/Acts Invoked 10 Sl No Running serial number to identify the sections, rules, laws, act 11 Excise Section, Description of the Act, Rule central excise Description law/rule/section/act 12 Remarks Any remarks for referring the central excise rule/act/law etc. Can also cite the section under the law for the adjudicating authority to impose fine or penalty. Notings 13 Superintendents Free flow text Comments 14 Attach Attach supporting documents for Noting(s) 15 Attach Attach relevant documents, if any Automatically generated by the system No Validations Performed. No Validations Performed. Automatically generated by the system Excise Section, Act, Rule Description Remarks 2 Validation Examples
Superintendents Comments
106
Figure - 55: Confirm SCN (Differential Duty) Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data.
107

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. After Clicking on the Button Sign and Submit, The user has to again perform the signing ceremony.
108

The SCN (Show Cause Notice) number is generated automatically by the system, is unique and can be used for later reference. The format for SCN is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE SCN (Erroneous Refund)
Figure - 58: Creation of SCN (Erroneous Refund) First Screen If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user.
109

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process. The entire Field are same as in SCN (Anti Evasion) First Screen, Kindly refer SCN (Anti Evasion) First Screen Table 13 for any clarification related to data fields.
110
Figure - 59: Creation of SCN (Erroneous Refund) Second Screen
111
In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-17: Field description and validations for SCN (Erroneous) Second Screen Sl. Field/Element No Name Details of Issues 1 Running serial number of the issue 2 Broader classification of the issue like Classification of Goods, Valuation of Goods, Improper CENVAT Utilization etc 3 Detailed description of the issue Description Validation Examples
Differential Duty Details 4 Sl No Running serial number to identify the differential
112

Sl. No 5 Field/Element Name CETSH Description duties The central excise tariff code of the disputed product Commodity Description Duty head under which the differential duty is claimed Validation Examples
6 7
Detection Date
Date by which the differential duty arose
Duty Amount
10
Validated against the CETSH database No Validations Performed. Drop down will be provided with the values populated from duty head master. The format should be DD/MM/YYYY, Should be Past or Present Date. Must be greater than zero.
15010000
25/04/2007
4000000
Sum of the Automatically amounts generated by entered under the system. differential duty Amount head. Automatically generated by the system Must be greater than zero. The format should be DD/MM/YYYY, Should be Past or Present Date. Automatically generated by the system 4000000
12
Duty Amount
Duty Amount
13
Detection Date
Detection Date
25/04/2007
113

Sl. No 14 Field/Element Description Name Interest Effective The date from Date which the interest is effective Validation Examples
15
Interest Rate
The format 26/04/2007 should be DD/MM/YYYY, Should be Past or Present Date. The value 5.25 must be in percentage. Automatically generated by the system No Validations Performed. No Validations Performed. Automatically generated by the system Excise Section, Act, Rule Description 1 Remarks 1
Sections/Acts Violated 16 Sl No Running serial number to identify the sections, rules, laws, act 17 Excise Section, Description of the Act, Rule central excise Description law/rule/section/act 18 Remarks Any remarks for referring the central excise rule/act/law etc. Can also cite the section under the law for the adjudicating authority to impose fine or penalty. Sections/Acts Invoked 19 Sl No Running serial number to identify the sections, rules, laws, act 20 Excise Section, Description of the Act, Rule central excise Description law/rule/section/act 21 Remarks Any remarks for referring the central excise rule/act/law etc. Can also cite the section under the law for the
Automatically generated by the system Excise Section, Act, Rule Description 2 Remarks 1
114

Sl. No Field/Element Name Description adjudicating authority to impose fine or penalty. Notings 22 Superintendents Free flow text Comments 23 Attach Attach supporting documents for Noting(s) 24 Attach Attach relevant documents, if any No Validations Performed. No Validations Performed. No Validations Performed. Superintendent s Comments Test_File.txt Validation Examples
Text.doc
115
Figure - 60: Confirm SCN (Erroneous Refunds) Screen
116

117

The SCN (Show Cause Notice) number is generated automatically by the system, is unique and can be used for later reference. The format for SCN is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE SCN (Discrepancy in Rebate Claimed)
Figure - 63: Creation of SCN (Disc. In Rebate Claimed) First Screen If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. 118

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process. The entire Field are same as in SCN (Anti Evasion) First Screen, Kindly refer SCN (Anti Evasion) First Screen Table 13 for any clarification related to data fields.
119
Figure - 64: Creation of SCN (Disc. In Rebate Claimed) Second Screen
120

In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
Table-18: Field description and validations for SCN (Disc. In Rebate Claimed) Second Screen Sl. No 1 Field/Element Name Export Type Description Type of Export Validation No Validations Performed. No Validations Performed. Validated Against the Database. Automaticall y generated by the system. No Validations Performed. Examples Exports Under Rebate CT-3
Export Document
Export Document i.e. CT1/2/3, ARE1 Source Document Number i.e. CT 1 Number Automatically generated by the system. The issue subject is populated automatically.
Source Document Number Details of Issues 4 Running serial number of the issue 5 Broader classification of the issue like Classification of Goods, Valuation of Goods, Improper CENVAT Utilization etc
TEMPA0076XXM00 1 _CT3_12012007 _002_REQ Automatically generated by the system. Clandestine Removals, Exports
121

Sl. No 6 Field/Element Name Detailed description of the issue Description The issue Description is populated automatically. Validation No Validations Performed. Examples Clearances not quantified/no duty paid/not reported in the return, duty demanded relating to exports. Automatically generated by the system 01010101
Differential Duty Details 7 Sl No Running serial number to identify the differential duties 8 CETSH The central excise tariff code of the disputed product 9 Commodity Description Duty Head Commodity Description Duty head under which the differential duty is claimed
10
11
Detection Date
12
Duty Amount
13
Automaticall y generated by the system Validated against the CETSH database No Validations Performed. Drop down will be provided with the values populated from duty head master. The format should be DD/MM/YYY Y, Should be Past or Present Date. Should always be a positive number Sum of the amounts entered under differential
26/04/2007
500000
122

Sl. No Field/Element Name Description Validation duty Amount head. Interest Liabilities Details 14 Sl No Serial Number Automaticall y generated by the system This should be a positive number The format should be DD/MM/YYY Y, Should be Past or Present Date. The format should be DD/MM/YYY Y, Should be Past or Present Date. The value must be in percentage. Automaticall y generated by the system No Validations Performed. No Validations Performed. Automatically generated by the system 500000 Examples
15
Duty Amount
Duty Amount
16
Detection Date
Detection Date
26/04/2007
17
The date from which the interest is effective
26/04/2007
18
Interest Rate chargeable on the differential duty Sections/Acts Violated 19 Sl No Running serial number to identify the sections, rules, laws, act 20 Excise Description of the Section, Act, central excise Rule law/rule/section/act Description 21 Remarks Any remarks for referring the central excise rule/act/law etc. Can also cite the section under the law for the
Interest Rate
5.25
Automatically generated by the system Excise Section, Act, Rule Description 1
Remarks 1
123

adjudicating authority to impose fine or penalty. Sections/Acts Invoked 22 Sl No Running serial number to identify the sections, rules, laws, act 23 Excise Description of the Section, Act, central excise Rule law/rule/section/act Description 24 Remarks Any remarks for referring the central excise rule/act/law etc. Can also cite the section under the law for the adjudicating authority to impose fine or penalty. Notings 25 Superintenden Free flow text ts Comments 26 Attach Attach supporting documents for Noting(s) Attach relevant documents, if any
Automaticall y generated by the system No Validations Performed. No Validations Performed.
Remarks 2
27
Attach
Text.doc
124
Figure - 65: Confirm SCN (Disc. In Rebate Claimed) Screen
125
126
Figure - 67: Response screen The SCN (Show Cause Notice) number is generated automatically by the system, is unique and can be used for later reference. The format for SCN is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
127

SCN (PA Finalization)
Figure - 68: Creation of SCN (PA Finalization) First Screen If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process.
128

The entire Field are same as in SCN (Anti Evasion) First Screen, Kindly refer SCN (Anti Evasion) First Screen Table 13 for any clarification related to data fields.
Figure - 69: Creation of SCN (PA Finalization) Second Screen
129

In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
Table-19: Field description and validations for SCN (PA Finalization) Second Screen
Sl. No 1
Field/Element Name Order Number
Description PA order number on basis of which dispute is triggered. Automatically generated by the system The issue subject is populated automatically.
Validation Validated from the Database.
Examples Automatically generated by the system.
Details of Issues 4 Running serial number of the issue 5 Broader classification of the issue like Classification of Goods, Valuation of Goods, Improper CENVAT Utilization etc 6 Detailed description of the issue
Automatically generated by the system. Clandestine Removals, Exports
Clearances not quantified/no duty paid/not reported in the return, duty demanded relating to exports.
130

Sl. Field/Element Description No Name Differential Duty Details 7 Sl No Running serial number to identify the differential duties 8 CETSH The central excise tariff code of the disputed product 9 Commodity Commodity Description Description 10 Duty Head Duty head under which the differential duty is claimed 11 Detection Date Date by which the differential duty arose Validation Examples
Validated against the CETSH database No Validations Performed. Drop down will be provided with the values populated from duty head master. The format should be DD/MM/YYYY, Should be Past or Present Date. Should always be a positive number
15010000
26/04/2007
12
Duty Amount
13
500000
Sum of the Automatically amounts generated by the entered under system. differential duty Amount head. Automatically generated by the system. 500000
Interest Liabilities Details 14 Sl No Serial Number Automatically generated by the system 15 Duty Amount Duty Amount This should be
131

16
Detection Date
17
18
Interest Rate
a positive number Detection The format 26/04/2007 Date should be DD/MM/YYYY, Should be Past or Present Date. The date from The format 26/04/2007 which the should be interest is DD/MM/YYYY, effective Should be Past or Present Date. Interest Rate The value must 5.25 chargeable on be in the differential percentage. duty No Validations Performed. No Validations Performed. Superintendents Comments Test_File.txt
Notings 19 Superintendents Free flow text Comments 20 Attach Attach supporting documents for Noting(s) 21 Attach Attach relevant documents, if any
Text.doc
132
Figure - 70: Confirm SCN (PA Finalization) Screen
133
If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process. After Clicking on the Button Sign and Submit, The user has to again perform the signing ceremony.
134
The SCN (Show Cause Notice) number is generated automatically by the system, is unique and can be used for later reference. The format for SCN is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
135

SCN (Refund Claims)
Figure - 73: Creation of SCN (Refund Claims) First Screen If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process.
136

Figure - 74: Creation of SCN (Refund Claims) Second Screen In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
137

Table-19 (a): Field description and validations for SCN (Refund Claims) Second Screen Sl. No 1 Field/Eleme nt Name Refund Claim Number Description Number of the Refund claim from which dispute is triggered. Validation Validated from the Database Examples TEMPA0057XX M001 _2007_156_RF_ RR Automatically generated by the system Excise Section, Act, Rule Description 1 Remarks 1
Sections/Acts Invoked 2 Sl No Running serial number to identify the sections, rules, laws, act 3 Excise Description of the Section, Act, central excise Rule law/rule/section/act Description 4 Remarks Any remarks for referring the central excise rule/act/law etc. Can also cite the section under the law for the adjudicating authority to impose fine or penalty. Notings 5 Superintend Free flow text ents Comments 6 Attach Attach supporting documents for Noting(s) 7 Attach Attach relevant documents, if any
Text.doc
138
Figure - 75: Confirm SCN (Refund Claims) Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
139

The SCN (Show Cause Notice) number is generated automatically by the system, is unique and can be used for later reference. The format for SCN is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
140

SCN (Procedural Lapses)
Figure - 78: Creation of SCN (Procedural Lapses) First Screen If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process.
141

Figure - 79: Creation of SCN (Procedural Lapses) Second Screen
142

In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. Table-20: Field description and validations for SCN (Procedural Lapses) Second Screen
Sl. Field/Element No Name Details of Issues 1 Running serial number of the issue 2 Broader classification of the issue like Classification of Goods, Valuation of Goods, Improper CENVAT Utilization etc 3 Detailed description of the issue
Description
Validation
No Validations Performed. No Validations Performed.
Clearances not quantified/no duty paid/not reported in the return, duty demanded relating to exports. Automatically generated by the system Excise Section,
Sections/Acts Violated 4 Sl No Running serial number to identify the sections, rules, laws, act 5 Excise Section, Description of the
Automatically generated by the system No
143

Sl. No Field/Element Name Act, Rule Description Remarks Description central excise law/rule/section/act Any remarks for referring the central excise rule/act/law etc. Can also cite the section under the law for the adjudicating authority to impose fine or penalty. Validation Validations Performed. No Validations Performed. Act, Rule Description 1 Remarks 1
Sections/Acts Invoked 7 Sl No Running serial number to identify the sections, rules, laws, act 8 Excise Section, Description of the Act, Rule central excise Description law/rule/section/act 9 Remarks Any remarks for referring the central excise rule/act/law etc. Can also cite the section under the law for the adjudicating authority to impose fine or penalty. Notings 10 Superintendents Free flow text Comments 11 Attach Attach supporting documents for Noting(s) Attach relevant documents, if any
12
Attach
Text.doc
144
Figure - 80: Confirm SCN (Procedural Lapses) Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data.
145

Figure - 81 Sign and Submit Dialogue Box After digitally signing ceremony user will get this message.
Figure - 82: Response screen The SCN (Show Cause Notice) number is generated automatically by the system, is unique and can be used for later reference. The format for SCN is: REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
146

SCN (Audit Para)
Figure - 83: Creation of SCN (Audit Para) First Screen The entire Field are same as in SCN (Anti Evasion) First Screen, Kindly refer SCN (Anti Evasion) First Screen Table 13 for any clarification related to data fields.
147
Figure - 84: Creation of SCN (Audit Para) Second Screen
148

Table-21: Field description and validations for SCN (Audit Para) Second Screen Sl. Field/Element No Name Audit Para Details 1 Audit Para Number Details of Issues 2 Running serial number of the issue 3 Broader classification of the issue like Classification of Goods, Valuation of Goods, Improper CENVAT Utilization etc 4 Detailed description of the issue Description Validation Examples
Audit Para Number
84_CE_APR_050 6_QSR1_0001 _FAR_001 Automatically generated by the system Clandestine Removals, Exports
Differential Duty Details 5 Sl No Running serial number to identify the differential duties 6 CETSH The central excise tariff code of the disputed product 7 Commodity Commodity Description Description 8 Duty Head Duty head under which the differential
Validated against the CETSH database No Validations Performed. Drop down will be provided with the values
15010000
149

Sl. No Field/Element Name Description duty is claimed 9 Detection Date Date by which the differential duty arose Validation Examples
10
Duty Amount
11
populated from duty head master. The format 26/04/2007 should be DD/MM/YYYY, Should be Past or Present Date. Should always 2500000 be a positive number
Sum of the 2500000 amounts entered under differential duty Amount head. No Validations Performed. No Validations Performed. Superintendents Comments Test_File.txt
Notings 12 Superintendents Free flow text Comments 13 Attach Attach supporting documents for Noting(s) 14 Attach Attach relevant documents, if any
Text.doc
150
Figure - 85: Confirm SCN (Audit Para) Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data.
151

Figure - 87: Response screen The SCN (Show Cause Notice) number is generated automatically by the system, is unique and can be used for later reference. The format for SCN is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
152

Now the SCN is in a Drafted Stage. SCN moves to the next level in hierarchy depending upon the amount mentioned SCN i.e. SCN Amount was 15, 00,000.The SCN will move to ACDC. Navigation Path for Forwarding/Send Back SCN Department DSRApproveSCN
Figure - 88: Navigation on the DSR Menu for Approval of SCN
153
Figure - 89: SCN(s) for approval
154
Figure - 90: Creation of SCN Approval Screen
155

If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-22: Field description and validations for SCN Approval Screen Sl. Field/Element Description No Name Notings 1 Superintendents Free flow Comments text 2 Notings Attach Validation Examples
Document Attach
Attach supporting documents for Noting(s) Attach No relevant Validations documents, if Performed. any is Check out
Text.doc
156

(Modification of the Attached Document) 1. When the user clicks on the button Modify Attachment , User will get the following message
Figure - 91: Modification of the Attached Document First Step 2. After the user clicks on O.K. message Button , User will get the following
157
Figure - 92: Modification of the Attached Document Second Step
3. The user has to then open the document for modifications. After the modifications , once the user is done and trying to close the file , user will get the following message
Figure - 93: Modification of the Attached Document Third Step
158

4. The user has to click on save as and save the file with its original name.
Figure - 94: Modification of the Attached Document Fourth Step
159

5. The user has to save file at some location.
Figure - 95: Modification of the Attached Document Fifth Step
160

6. The user again has to attach the same file from the location where user has saved the file.
Figure - 96: Modification of the Attached Document Sixth Step
161

7. After Attachment, it will appear like this, on the same screen.
Figure - 97: Modification of the Attached Document Seventh Step
162

8. On the confirmation page, after the attachment.
Figure - 98: Modification of the Attached Document Eight Step
163
Figure - 99: Confirm SCN (Approval) Screen
164

If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. If the User wants to send back the SCN to previous level, User has to click on the Send Back Button. After Clicking on the Button Forward, The user has to again perform the signing ceremony.
Figure - 100: Sign and Submit Dialogue Box
165

After digitally signing ceremony user will get this message.
Figure - 101: Response screen After the SCN is forwarded to the next level (here Joint Commissioner) Navigation Path for Approving/Send Back/Reject SCN Department DSRApproveSCN
166
Figure - 102: Navigation on the DSR Menu for Approval of SCN
167
Figure - 103: SCN(s) for approval.
168
Figure - 104: SCN Approval Create Screen
169

If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-23: Field description and validations for SCN Approval Create Screen Sl. Field/Element Description No Name Notings 1 Superintendents Free flow Comments text 2 Notings Attach Validation Examples
Document Attach
Text.doc
170
Figure - 105: SCN Approval Confirm Screen
171

If the User wants to approve the SCN, User has to click on the Approve Button. If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. If the User wants to reject the SCN, User has to click on the Reject Button. After Clicking on the Button Send Back Button the user has to again perform the signing ceremony.
172

After the SCN is Sent Back to the next level (here Assistant Commissioner)
Navigation Path for Forwarding/Send Back/ SCN Department DSRSent BackSCN
173
Figure - 108: Navigation on the DSR Menu for Sent Back of SCN
174
Figure - 109: Sent Back SCN(s)
175
Figure - 110: SCN Sent Back Create Screen
176

If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-24: Field description and validations for SCN Sent Back Create Screen
Sl. Field/Element Description No Name Notings 1 Superintendents Free flow Comments text 2 Notings Attach
Validation
Examples
Document Attach
Superintendents Comments Test_File.doc
Text.doc
177
Figure - 111: SCN Sent Back Confirm Screen
178

If the User wants to forward the SCN to the next level, User has to click on the Forward Button. If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. After Clicking on the Button Send Back Button the user has to again perform the signing ceremony.
179

After the SCN is Sent Back to the next level (here Superintendent) Navigation Path for Modifying the SCN Department DSRSent Back (For Modification) SCN
180
Figure - 114: Navigation on the DSR Menu for Sent Back (For Modification) of SCN
181
Figure - 115: Sent Back SCN(s) For Modification
182
Figure - 116: SCN Modify First Screen If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process.
183
Figure 117: SCN Modify Second Screen
184
In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. All the data is same as it was at the time of creation and the additional ones are as follow. Table-25: Field description and validations for SCN Modify Second Screen Sl. Field/Element Description No Name Notings 1 Superintendents Free flow Comments text 2 Notings Attach Validation Examples
Document Attach
Superintendents Comments Test_File.doc
Text.doc
185
Figure - 118: SCN Modify Confirm Screen
186

If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. After Clicking on the Button Sign and Submit the user has to again perform the signing ceremony.
Figure - 120: Response screen 187

Once the SCN is modified and it follows the same cycle. It reaches to the next level Asst Comm. /Deputy Comm. And it is again forwarded (assuming) to the next level Joint Command where it is approved finally (assuming). All the process (flow of screens) will remain the same as been explained earlier .For e.g. Once the SCN is modified it again goes for approval.
188
Figure - 121: SCN Approval Confirm Screen
189
If the User wants to approve the SCN, User has to click on the Approve Button. If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. If the User wants to send back the SCN to previous level, User has to click on the Send Back Button. If the User wants to reject the SCN, User has to click on the Reject Button. After Clicking on the Button Approve, the user has to again perform the signing ceremony.
190
191

Save: On clicking the save button, details entered on the Create SCN form will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the SCN form and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s). Next (Details of Issues): On the screens on the SCN form the next button will take the user to next set of issues. Previous (Details of Issues): On the screens on the SCN form the previous take the user to previous set of issues. Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before. Next: On the screens on the SCN form the next button will take the user to the next screen. Forward: With help of this button, the user can forward the SCN to next higher level. Send Back: With help of this button, the user can send back to the same user from where it was forwarded. Approve: With help of this button, the user can approve the SCN. Reject: With help of this button, the user can reject the SCN. Modify Attachment: With help of this button, the user can modify the document and attach it once again. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment. 192
4.2 Viewing SCN

4.2.1 Description
The user can view the existing demand note.

First the CBEC Officials /Assessee have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. The navigation path for the Viewing SCN form is: Department DSRSCN View
Figure - 124: Navigation on the DSR Menu for Viewing SCN
193

4.2.3 Attachments
There are attachments to be viewed while Viewing of an SCN.
4.2.4 Approval Flow

There is no approval flow for viewing of an SCN.
194

Figure - 125: View SCN Screen If the User wishes to click on the Print Button, it would allow the user to take the print of the screen. 195
If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.

Close: The close button will close the View SCN form and take the user back to the home page screen. Print: This allows the user to take print out of the View SCN form.
196
4.3 Reply to a SCN

4.3.1 Description
The user (SP on the behalf of assessee) or Assessee himself can reply to the SCN with the help of these screens.

First the User (SP)/Assessee have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. The navigation path for the Reply to a SCN form is: Department DSR Demand Note Reply
Figure - 126: Navigation on the DSR Menu for Reply to a SCN
197

4.3.3 Attachments
There is no attachment while Reply to a SCN.
4.3.4 Approval Flow

There is no approval flow for Reply to a SCN.
Figure - 127: Creation of Reply to SCN Screen If the User wishes to click on the Clear Button, it would clear all the data added by the user.
198

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-26: Field description and validations for Reply to SCN Screen Sl. No 1 Field/Element Name Reply Date Description The date by which the Assessee has responded to the demand note Remarks from Assessee Comments By Superintendent Validation The format should be DD/MM/YYYY, Should be Past or Present Date. No Validations Performed. No Validations Performed. Examples 26/04/2007
2 3
Assessee Remarks Superintendents Comments
Assessees Remarks Superintendents Comments
199
Figure - 128: Confirmation of Reply to SCN Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
200

201

Save: On clicking the save button, details entered on the Create Reply to SCN form will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Create Reply to SCN form and take the user back to the home page screen. Modify: This will take user to the first screen for any modification. Clear: This will clear all the data in the form.
202
4.4 Search SCN for Viewing

4.4.1 Description
The user can search for issued or replied SCN(s) for viewing.

The navigation path for the Search a Demand Note form is: Department DSR Search SCN Issued Department DSR Search SCN Replied
Figure - 131: Navigation on the DSR Menu for Search a SCN
4.4.3 Attachments
There is no attachment while searching a SCN.
4.4.4 Approval Flow

There is no approval flow for Searching a SCN. 203

Figure - 132: Search SCN Screen In Order to start and get the Search Results, The user has to click on the Search Button. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.
204

Table-27: Field description and validations for Search SCN Screen Sl. No 1 Field/Element Name Registration Number Description Registration number of the Assessee Validation Examples TEMPA0057XXM001
Assessee Name
From Date
To Date
Non Mandatory, Will Bring records based on the entered registration number. The name of Non Mandatory, the unit that is Will Bring registered. records based on the entered assessee name. From Date is Mandatory, the the date from date on which which SCN are SCN was required. Issued/Replied. To Date is the Mandatory, the date To which date on which SCN are SCN was required. Issued/Replied.
Atlas Pvt. Ltd.
01/04/2007
24/04/2007
Figure - 133: Search SCN(s) Results Screen
205

Figure - 134: View SCN Screen
206

If the User wishes to click on the Print Button, it would allow the user to take the print of the screen. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.

Close: The close button will close the View SCN form and take the user back to the home page screen. Print: This allows the user to take print out of the View SCN form. Search: On clicking the search button, the user will start the search and get the search results. Reset: The reset button will reset the values of the fields to the values they held before being changed. Close: The close button will cancel the search demand notes for view process and take the user back to the home page screen.
207
5 Adjudication of a Case & Review of the Order

After a notice has been served on the Assessee and he in turn files a reply, or does not reply within 30 days, the Assessee is to be given the opportunity to be heard in person by the adjudicating authority. In this process the adjudicating authority will communicate a date for personal hearing and the Assessee is given an opportunity to produce relevant documents supporting his viewpoint, adjudicating authority will listen to the explanation given by the Assessee on the issues mentioned in the notice. The proceedings conducted in this regard are quasi-judicial in nature and culminate in the issue of an Order-In-Original by the adjudicating officer. The Order is a speaking order i.e. it details the reasons for why it holds a certain view either confirming the demand made in the Show Cause Notice or dropping it. The Order may even confirm the demand partially (and drop the balance) but in no case can the confirmed amount exceed the amount for which the Assessee was put to notice. The order may also impose fine and/or penalty. In disputes where there is no revenue involvement but only a procedural infraction- the Order would give a finding about the Assessees culpability and may impose a fine (on offending goods) or penalty (on the person) or both. In some cases (rarest) the Assessee may request that they do not require a show cause notice and that they may be given an O-I-O against which he can file an appeal with next level. The process of adjudication of a dispute and review of the O-I-O has the following process steps. The following are the steps involved when a dispute is adjudicated by AC/DC or JC/AD
The Process is divided in the following. Personal Hearing Memo (Fixing a Date for Personal Hearing) Personal Hearing Issuance of Order In Original (O-I-O) Review Cell Feedback (Review of the Order) Issuance of Review Order
208
5.1 Personal Hearing Memo

5.1.1 Description
This process explains about capturing and recording the details of a Personal Hearing Memo (PH Memo).

First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the user ACDC/JCAD The navigation path for the Creation of a PH Memo form is: Department DSROIO Personal Hearing Create PH Memo
Figure - 135: Navigation on the DSR Menu for PH Memo
5.1.3 Attachments
There is no Attachment while Creation of a PH Memo.
209

5.1.4 Approval Flow
There is no approval flow for Creation of a PH Memo.
Figure - 136: Creation of PH Memo
If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen.
210

Table-28: Field description and validations for Creation of PH Memo Screen Sl. No 1 Field/Element Name Registration Number Assessee Name Description Registration number of the Assessee The name of the unit that is registered. Address of the Registered Unit Validation Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Address of the Registered Unit
Commissionerate Commissionerate Name, which assessee belongs to. 5 Division Division Name, which assessee belongs to. 6 Range Range Name, which assessee belongs to. Case Details 7 Case Number Case Portfolio Number 8 Date Created
SCN Number
10
SCN Date
Automatically fetched from the system. Creation Date of Automatically the Case Portfolio fetched from the system. SCN Number for Automatically whom Personal fetched from Hearing will be the system. conducted Date of SCN Automatically fetched from the system.
Date and Venue Details 11 Date Of Personal Date on which Hearing Personal Hearing is Supposed To Be Conducted 12 Time of Personal Time at which
The format 15/05/2007 should be DD/MM/YYYY, Should be Future Date. No Validations 11:30 AM
211

Sl. No Field/Element Name Hearing Description Validation Examples
Personal Hearing Performed. is Supposed to be created 13 Address Address at which No Validations Personal Hearing Performed. is Supposed to be created Details of the Officer Conducting Personal Hearing 14 Name of the Name of the No Validations officer officer who will be Performed. conducting personal hearing 15 Designation Designation of No Validations the officer who Performed. will be conducting Personal Hearing
A 18, Sector 18 Gurgaon 18.
Mr. A. K. Ahuja
Assistant Commissioner
212
Figure - 137: Confirm PH Memo Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. After Clicking on the Button Sign and Submit, The user has to again perform the signing ceremony.
213

214

Save: On clicking the save button, details entered on the Create PH Memo will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Create PH Memo and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s).
Modify: This will take user to the first screen for any modification. Clear: This will clear all the data entered in the form.
215
5.2 View Personal Hearing Memo

5.2.1 Description To view details of submitted Personal Hearing Memo (PH Memo). 5.2.2 Navigational Path
First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the Users SP / ACDC /JCAD / Commissioner / Commissioner (Appeals) The navigation path for the View PH Memo form is: Department DSROIO Personal Hearing View PH Memo List
Figure - 140: Navigation on the DSR Menu for View PH Memo List
216

5.2.3 Attachments
There is no Attachment while viewing of a PH Memo.
5.2.4 Approval Flow

There is no approval flow for Viewing of a PH Memo.
Figure - 141: View List of PH Memo(s).
217

After Clicking on the Hyperlink, User will get the following screen.
Figure - 142: View PH Memo Screen If the User wishes to click on the Print Button, it would allow the user to take the print of the screen. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.

Close: The close button will close the View PH Memo form and take the user back to the home page screen. Print: This allows the user to take print out of the View PH Memo form.
218
5.3 Personal Hearing

5.3.1 Description This process assists in capturing and recording the details of a Personal Hearing. 5.3.2 Navigational Path
First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the user ACDC/JCAD The navigation path for the Creation of a Personal Hearing form is: Department DSROIO Personal Hearing Create
Figure - 143: Navigation on the DSR Menu for Personal Hearing
219

5.3.3 Attachments
There is no Attachment while Creation of a Personal Hearing.
5.3.4 Approval Flow

There is no approval flow for Creation of a Personal Hearing.
Figure - 144: Creation of Personal Hearing First Screen.
If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user.
220

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process. Table-29: Field description and validations for Creation of Personal Hearing First Screen Sl. No 1 Field/Element Name Registration Number Assessee Name Description Registration number of the Assessee The name of the unit that is registered. Address of the Registered Unit Validation Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Commissionerate Commissionerate Name, which assessee belongs to. Division Division Name, which assessee belongs to. Range Range Name, which assessee belongs to.
Case Details 7 Case Number
Case Portfolio Number Creation Date of the Case Portfolio SCN Number for whom Personal Hearing will be conducted Date of SCN
Date Created
SCN Number
10
SCN Date
221

Sl. Field/Element Description No Name Details Of Disputed Period 11 Dispute Period Dispute Period From From Date Date 12 Dispute Period To Date Dispute Period To Date Validation Examples
Personal Hearing Details 13 From Date Personal Hearing From Date
14
To Date
Personal Hearing To Date
The format 10/04/2007 should be DD/MM/YYYY, Should be Past or Present Date. The format 15/04/2007 should be DD/MM/YYYY, Should be Past or Present Date. And later than the To Date. Automatically fetched from the system. Automatically fetched from the system.
Details of the Adjudicating Authority 15 Officers Name Name of the official No Validations who is adjudicating Performed. the dispute 16 Officers Designation of the No Validations Designation official who is Performed. adjudicating the dispute Details of the Persons Attending from Assessees Side 17 Name of Name of assessee s No Validations assessee representative Performed. representative 18 Designation Relationship with No Validations Assessee/Designation Performed. 19 Date(s) Date or Dates on No Validations Appeared For PH which the Assessee Performed. appeared for Physical Hearing
K.L. Sharma
Manager 11/04/2007
222
Figure 145: Creation of Personal Hearing Second Screen. In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
223

Table-30: Field description and validations for Creation of Personal Hearing Second Screen Sl. No 1 Field/Element Name Documents Produced By Assessee Description Any specific details of the document that are relevant A free flow text column which captures Assessees explanation on the Issue A brief description of the decision made by the Adjudication authority on the issue Description of the Rule, Section, Sub sections referred on basis of which the issue was finalized A brief description on how does the issue falls under the rule/section referred. Validation No Validations Performed. Examples Documents Produced By Assessee
Assessees Response
Assessees Response
Adjudicating Authoritys Decision
Adjudicating Authoritys Decision
Rule / Section Referred
Rule / Section Referred
Reason for referring the Rule /Section
Reason for referring the Rule /Section
224
Figure - 146: Confirm Personal Hearing Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. After Clicking on the Button Sign and Submit, The user has to again perform the signing ceremony.
225
Figure - 148: Response screen The Personal Hearing number is generated automatically by the system is unique and can be used for later reference. The format for Personal Hearing is: REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
226

227
5.4 View Personal Hearing

5.4.1 Description To view details of submitted Personal Hearing (PH). 5.4.2 Navigational Path
First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the Users SP/ACDC/JCAD/Commissioner/Commissioner (Appeals) The navigation path for the View PH form is: Department DSROIO Personal Hearing View
Figure - 149: Navigation on the DSR Menu for View PH
228

5.4.3 Attachments
There is no Attachment while viewing of a PH.
5.4.4 Approval Flow

There is no approval flow for Viewing of a PH.
Figure - 150: View PH Screen
229

Close: The close button will close the View PH form and take the user back to the home page screen. Print: This allows the user to take print out of the View PH form.
230
5.5 Issuance of Order In Original (O-I-O)

5.5.1 Description This process assists in capturing the details of an Order In Original. 5.5.2 Navigational Path
First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the Users ACDC/JCAD/Commissioner The navigation path for the Creation of an O-I-O form is: Department DSR OIO Create OIO
Figure - 151: Navigation on the DSR Menu for O-I-O
5.5.3 Attachments
There is an Attachment while Creation of an O-I-O.
231

5.5.4 Approval Flow
There is no approval flow for Creation of an O-I-O.
Figure - 152: Creation of O-I-O First Screen.
232

If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-31: Field description and validations for Creation of O-I-O Screen Sl. Field/Element No Name 1 Registration Number 2 Assessee Name Description Registration number of the Assessee The name of the unit that is registered. Address of the Registered Unit Validation Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Commissionerate Commissionerate Name, which assessee belongs to. 5 Division Division Name, which assessee belongs to. 6 Range Range Name, which assessee belongs to. Case Details 7 Case Number Case Portfolio Number 8 Date Created Creation Date of the Case Portfolio SCN Number for whom Personal Hearing will be conducted
SCN Number
233

Sl. Field/Element No Name 10 SCN Date Description Date of SCN Validation Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples Automatically fetched from the system.
Adjudicating Authority Details 11 Officers Name Name of the official who is adjudicating the dispute 12 Officers Designation of the Designation official who is adjudicating the dispute Period Covered under the Dispute 13 From Date Dispute Period From Date 14 To Date Dispute Period To Date
15
Summary of the Description of the Order Order Differential Duty Details 16 Sl No Running serial number to identify the differential duties 17 CETSH The central excise tariff code of the disputed product
Automatically fetched from the system. Automatically fetched from the system. No Validations Performed. Automatically generated by the system If entered it should be validated against the CETSH database Should be filled Drop down will be provided with the values populated from duty head master.
Automatically fetched from the system. Automatically fetched from the system. Summary of the Order
Automatically generated by the system 15010000
18 19
234

Sl. Field/Element No Name 20 Detection Date Description Date by which the differential duty arose Validation Examples
21
Duty Amount
22
Remarks
The differential duty amount which has not paid or short paid under this duty head Remarks
The format 26/04/2007 should be DD/MM/YYYY, Should be Past or Present Date. Should always 100000 be a positive number
No Validations Performed. Automatically generated by the system This should be a positive number The format should be DD/MM/YYYY, Should be Past or Present Date. Date should be Past or Present Date in the format DD/MM/YYYY. The value must be in percentage. Automatically generated by the system No Validations Performed.
Remarks
24
Duty Amount
Duty Amount
Automatically generated by the system 100000
25
Detection Date
Detection Date
26/04/2007
26
The date from which the interest is effective
26/04/2007
27
Interest Rate
5.25
Sections/Acts Violated 28 Sl No Running serial number to identify the sections, rules, laws, act 29 Excise Section, Description of the Act, Rule central excise Description law/rule/section/act 235

Sl. Field/Element No Name 30 Remarks Description Validation Examples Remarks 1
Any remarks for No Validations referring the Performed. central excise rule/act/law etc. Can also cite the section under the law for the adjudicating authority to impose fine or penalty. Automatically generated by the system No Validations Performed. No Validations Performed.
Sections/Acts Invoked 31 Sl No Running serial number to identify the sections, rules, laws, act 32 Excise Section, Description of the Act, Rule central excise Description law/rule/section/act 33 Remarks Any remarks for referring central excise rule/act/law etc. Can also cite section under the law for the adjudicating authority to impose fine or penalty. Details of Fine and Penalty 34 Release Seized Whether Seized Goods goods released or not 35 Fine Amount Amount of fine imposed on the goods involved in the issue 36 Penalty Amount Penalty imposed on the individual or company pertaining to the issue. 37 Attach For attaching any relevant Document 236
No Validations Performed. No Validations Performed. 15000
15000
Document_attach.Doc
Figure - 153: Confirm O-I-O Screen After Clicking on the Button Sign and Submit, The user has to again perform the signing ceremony. If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data.
237

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
Figure - 155: Response screen The Order number is generated automatically by the system is unique and can be used for later reference. The format for Order Number is: REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
238

Modify: This will take user to the first screen for any modification. Clear: This will clear all the data entered in the form. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment.
239
5.6 View Order In Original

5.6.1 Description To view details of submitted Order In Original (O-I-O) 5.6.2 Navigational Path
First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the All CBEC Officials The navigation path for the View O-I-O form is: Department DSROIO View OIO
Figure - 156: Navigation on the DSR Menu for View OIO
5.6.3 Attachments
There is one attachment to be viewed while viewing of an OIO.
240

5.6.4 Approval Flow
There is no approval flow for Viewing of an OIO.
Figure - 157: View OIO Screen
241


Close: The close button will close the View OIO form and take the user back to the home page screen. Print: This allows the user to take print out of the View OIO form.
242
5.7 Search OIO for Viewing

5.7.1 Description
The user can search for Issued OIO(s) for viewing.

The navigation path for Review Cell Officials the Search an OIO form is: Department DSR Search OIO
Figure - 158: Navigation on the DSR Menu for Search OIO (s)
5.7.3 Attachments
There is no attachment while searching an OIO.
5.7.4 Approval Flow

There is no approval flow for Searching an OIO.
243

Figure - 159: Search OIO Screen In Order to start and get the Search Results, The user has to click on the Search Button. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user.
244

Table-32: Field description and validations for Search of O-I-O Screen Sl. No 1 Field/Element Name Registration Number Description Registration number of the Assessee Validation Non Mandatory, Will Bring OIO(s) based on the entered registration number. Non Mandatory, Will Bring records based on the entered assessee name. Mandatory, the date on which OIO was Issued. Mandatory, the date on which OIO was Issued. Examples TEMPA0057XXM001
Assessee Name
The name of the unit that is registered.
Atlas Pvt. Ltd.
From Date
To Date
From Date is the date from which OIO(s) are required. To Date is the date To which OIO(s) are required.
01/04/2007
24/04/2007
245
Figure - 160: Search OIO(s) Results Screen
246

Figure - 161: View OIO Screen
247


Close: The close button will close the View OIO form and take the user back to the home page screen. Print: This allows the user to take print out of the View OIO form. Search: On clicking the search button, the user will start the search and get the search results. Reset: The reset button will reset the values of the fields to the values they held before being changed.
248
5.8 Review Cell Feedback (Review of the Order)

5.8.1 Description
Review Cell Reviews the Order-In-Original Issued and communicates its recommendations to the Commissioner Based on the review cell recommendations the commissioner may pass a review order directing the officials who has adjudicated the case to file an appeal against the Order-In-Original (O-I-O) with commissioner (appeals)

First the SP has to follow the process 5.1. To search an order after the user views the particular order, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the Review Cell (SP), The navigation path for the Creation of a Review Cell Feedback form is: Department DSROIO Fill Review Feedback
Figure - 162: Navigation on the DSR Menu for Review Cell Feedback
249

5.8.3 Attachments
There are two Attachments while Creation of a Review Cell Feedback. First one is Document Attachment and second one is Notings Attachment.
5.8.4 Approval Flow

There is approval involved in Review Cell Feedback. If the OIO is issued by ACDC/JCAD then the Review Cell Feedback is drafted by Review Cell Feedback SP, then it goes to ACDC(RCF), then it forwarded to JCAD(RCF) and for approval it is sent to Commissioner(CE).but If the OIO is issued by Commissioner himself then the Review Cell Feedback is drafted by Review Cell Feedback SP (Chief Comm.), then it goes to ACDC(Chief Comm.), then it forwarded to JCAD(Chief Comm.) and for approval it is sent to Chief Commissioner(CE). The Approval Flow is explained in Detail under Operating Instructions.
250

Figure - 163: Creation of Review Cell Feedback Screen. If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
251

In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-33: Field description and validations for Review Cell Feedback Screen Sl. No 1 Field/Element Name Registration Number Assessee Name Address of the Registered Unit Commissionera te Description Registration number of the Assessee The name of the unit that is registered. Address of the Registered Unit Commissionerat e Name, which assessee belongs to. Division Name, which assessee belongs to. Range Name, which assessee belongs to. Case Portfolio Number Creation Date of the Case Portfolio Show Cause Notice Number based on which adjudication of dispute was done and order is prepared. Date on which SCN created Validation Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Division
Range
Date Created
SCN Number
10
SCN Date
252

Sl. No 11 Field/Element Name Main Grounds in the SCN Description Validation Examples Main Grounds in the SCN
Description of No validations grounds on required which CAN was raised. Details of Order In Original Considered for Review 12 O-I-O Number Order-In-Original Automatically number fetched from the system. 13 O-I-O Date Date on which Automatically the O-I-O issued fetched from by the the system. adjudicating authority Details of the Officials who Have Adjudicated the Case 14 Sl. No. Running serial No validations number to required identify the officers who took part in adjudication process. 15 Name of the Name of Official Auto populated Officer who has from the Case adjudicated the profile database dispute prior to this appeal. 16 Designation of Designation of Auto populated the Officer Official who has from the Case adjudicated the profile database dispute prior to this appeal. Gist of the Order 17 Details Short description No Validations of the OIO which Performed. is being reviewed 18 Whether Check if review No Validations Review was was suggested Performed. suggested or not. This is checked if yes.
Auto populated from the Case profile database
Auto populated from the Case profile database
Details
253

Sl. Field/Element No Name Review Details 19 Review Start Date 20 Description Validation Examples
Review End Later than 20/04/2007 Date(one year review start from issue date date of O-I-O) Provision of Law under which review is being undertaken (Details) 21 Details Details of the No Validations Provision of Law under central excise Performed. which review is being rules and undertaken (Details) sections under which the review was ordered. Notings 22 Superintendent Free flow text No Validations Superintendents s Comments Performed. Comments 23 Attach Attach No Validations Notings_Attach.doc supporting Performed. documents for Noting(s) 24 Attach Attach relevant No Validations Document_attach.Doc documents, if Performed. any
Start Date of the review of OrderIn-Original End Date of the review of OrderIn-Original
Earlier than 10/04/2007 review end date
254
Figure - 164: Confirmation of Review Cell Feedback Screen.
255

256
Figure - 166: Response screen The Review Cell Feedback number is generated automatically by the system is unique and can be used for later reference. The format for Review Cell Feedback is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE After this Review Cell is forwarded to ACDC (RCF), then (assuming) it is forwarded to JCAD (RCF) and finally it is forwarded to Commissioner (CE) for Approval. In between RCF may be sent back for modification also. But finally it comes to Commissioner (CE) for Approval. Navigation Path for Approving/Send Back/Reject RCF is. Department DSRApproveReview Cell Feedback
257
Figure - 167: Navigation on the DSR Menu for Approval of RCF
258
Figure - 168: RCF(s) for approval
259
Figure - 169: Creation of RCF Approval Screen If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. 260

In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-34: Field description and validations for Review Cell Feedback Approval Screen Sl. Field/Element No Name Notings 1 Enter Notings Description Validation Examples
Notings Attach
Free flow text No Validations Performed. Attach No supporting Validations documents Performed. for Noting(s)
Comments
Text.doc
261
Figure - 170: Confirmation of RCF Approval Screen If the User wants to approve the Review Cell Feedback, User has to click on the Approve Button. If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data.
262

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. If the User wants to send back the Review Cell Feedback to previous level, User has to click on the Send Back Button. If the User wants to reject the Review Cell Feedback, User has to click on the Reject Button. After Clicking on the Button Approve, the user has to again perform the signing ceremony.
263

264

Save: On clicking the save button, details entered on the Create RCF form will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the RCF form and take the user back to the home page screen. Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before. Next: On the screens on the SCN form the next button will take the user to the next screen. Forward: With help of this button, the user can forward the RCF to next higher level. Send Back: With help of this button, the user can send back to the same user from where it was forwarded. Approve: With help of this button, the user can approve the RCF. Reject: With help of this button, the user can reject the RCF. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment.
265
5.9 View Review Cell Feedback

5.9.1 Description To view details of submitted Review Cell Feedback 5.9.2 Navigational Path
First the Review Cell Officials have to follow the process 5.1. 4 to search an order after the user views the particular order, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. The navigation path for the View Review Cell Feedback form is: Department DSROIO View Review Feedback
Figure - 173: Navigation on the DSR Menu for View Review Cell Feedback
266

5.9.3 Attachments
There are attachments to be viewed while viewing of a Review Cell Feedback.
5.9.4 Approval Flow

There is no approval flow for Viewing of a Review Cell Feedback.
267

Figure - 174: View Review Cell Feedback Screen If the User wishes to click on the Print Button, it would allow the user to take the print of the screen.
268

If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.

Close: The close button will close the View Review Cell Feedback form and take the user back to the home page screen. Print: This allows the user to take print out of the View Review Cell Feedback form.
269
5.10 Review Order

5.10.1 Description
Based on the review cell recommendations the commissioner may pass a review order directing the officials who has adjudicated the case to file an appeal against the Order-In-Original (O-I-O) with commissioner (appeals)

For the User Commissioner (CE), The navigation path for the Creation of a Review Order form is: Department DSRReview Order Create
Figure - 175: Navigation on the DSR Menu for Review Order
5.10.3 Attachments
There are no Attachments in the Review Order.
270

5.10.4 Approval Flow
There is no Approval workflow in the Review Order.
Figure - 176: Approved Review Cell Feedbacks
271
Figure - 177: Creation of Review Order Screen.
272

If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-35: Field description and validations for Review Order Screen Sl. No 1 Field/Element Name File An Appeal Against An Order Description This field indicates that whether or not commissioner wants the appeal to be filed against an Order This field indicates which official will be filing an appeal Description of the Order Validation No Validations Performed. Examples -
Appeal To Be Filed By Order Description
Mr. Ashu Singh Evasion of Duty.
273
Figure - 178: Confirmation of Review Order Screen. If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data.
274

275

The Review Order number is generated automatically by the system is unique and can be used for later reference. The format for Review Order Number is: REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ ENTITYCODE

Save: On clicking the save button, details entered on the Create Review Cell Feedback will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Review Cell Feedback and take the user back to the home page screen.
276
5.11 View Review Order

5.11.1 Description To view details of submitted Review Order 5.11.2 Navigational Path
The navigation path for the View Review Order form is: Department DSRReview Order View
Figure - 181: Navigation on the DSR Menu for View Review Order
5.11.3 Attachments
There is no Attachment while viewing of a Review Order.

There is no approval flow for Viewing of a Review Order.
277

Figure - 182: View Review Order List
278
Figure - 183: View Review Order Screen
279


Close: The close button will close the View Review Order Screen and take the user back to the home page screen. Print: This allows the user to take print out of the View Review Order Screen form.
280
6 Filing an Appeal with Commissioner and the subsequent handling of the Appeal
6.1 Filing Appeal (EA 2)
6.1.1 Description
Aggrieved parties can appeal against the order issued by the department. If the Assessee or department official does not accept the order of the adjudicating authority they would file an appeal after the first stage of adjudication and any subsequent orders. Filing an appeal with commissioner (Appeals) Commissioners decision on appeal filed Fix a Date for Personal Hearing Conduct & Record Personal Hearing Information Issue Order-In-Appeal

First the User (ACDC/JCAD) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the user ACDC/JCAD The navigation path for the Creation of an Appeal form is: Department DSRAppeals File EA 2 The Assessee can appeal against the order. For the Assessee, The navigation path for the Creation of an Appeal form is: Department DSRAppeals File EA 1 (The Process is going to be same like Filing EA-2)
281
Figure - 184: Navigation on the DSR Menu for Appeals (File EA2)
6.1.3 Attachments
There is one Attachment while Filing EA 2, Notings Attachment.
6.1.4 Approval Flow

The Approval Flow is explained in Detail under Operating Instructions. .
282

Figure - 185: Creation of EA-2(Appeals)
283

If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-36: Field description and validations for EA-2 (Appeals) Sl. No 1 Field/Element Name Commissionerat e Description Commissionerat e Name, which assessee belongs to. Division Name, which assessee belongs to. Range Name, which assessee belongs to. Validation Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples Automatically fetched from the system.
Division
Range
Details of the Appellant 4 Name Of the Name of the Appellant Assessee who is filing an appeal against an order-inoriginal 5 Address of The Postal Address Appellant of Assessee who is filing an appeal against an O-I-O. 6 Address For Postal address Communication of Assessee where he wants the communication 7 Is Applicant an Whether Adjudicating applicant is an Authority adjudicating
No
284

Sl. No 8 Field/Element Description Validation Examples Name Details of Details of the No Details of Permission Permission permission to Validations Sought From Sought From file an appeal Performed. Commissioner Commissioner (Appeals) Details of the Respondent (Assessee/Noticee) 9 Respondents Name of the Automatically Automatically fetched Name Assessee fetched from from the system. the system. 10 Respondents Address of the Automatically Automatically fetched Address Respondent / fetched from from the system. Assessee the system. Details of the Order 11 OIO Number Order Number Automatically Automatically fetched Against which fetched from from the system. appeal is being the system. filed 12 OIO Date Date of the Automatically Automatically fetched Order against fetched from from the system. which appeal is the system. being filed 13 Date on which Date on which The format 28/04/2007 Order Has Been Order Has Been should be Passed Passed DD/MM/YYYY , Should be Past or Present Date. 14 Date OIO Date on which The format 29/04/2007 Received by the Order was should be Assessee Received by DD/MM/YYYY Assessee , Should be Past or Present Date. 15 Order Type Type of the Automatically Automatically fetched Order fetched from from the system. the system. Details of the Officers who have adjudicated the Case and Issued the Order 16 Adjudicating Name Of the Automatically Automatically fetched Authority Name Official who has fetched from from the system. adjudicated and the system. issued O-I-O.
285

Sl. No 17 Field/Element Name Adjudicating Authoritys Designation Description Validation Automatically fetched from the system. Examples Automatically fetched from the system.
Designation Of the Official who has adjudicated and issued O-IO. 18 Address Of The Officer (Address Adjudicating Div/ Range/) Authority Commissionerat e address of adjudicating authority Period Covered under the Dispute 19 From Date It Is the start date of disputed period 20 To Date It Is the end date of disputed period Description and Classification of Goods 21 CETSH CE Tariff Subheading 22 Goods Description Duty Head Description of the goods Differential Duty payable on the commodities duty head wise (CENVAT, SED, AED). Amount of duty that is in Dispute Total Amount Of Duty Demanded in the Order-InOriginal, which is again based on SCN. Amount In Rupees
Automatically fetched from the system. Automatically fetched from the system. Validated against the Database. No Validations Performed. Validated against the Database.
15010000
Goods Description
23
BED
24
Duty Amount In Dispute Duty Demanded For Disputed Period
25
Must be Positive Number. Must be Positive Number.
500000
1000
26
Fine Imposed
Must be Positive
2000
286

Sl. No Field/Element Name Description imposed on as fine on the goods Amount of Refund Claimed For Disputed Period ( relevant only if the dispute originates from a refund claim) Amount In Rupees imposed on the Assessee. Total Value of the goods seized as per market rate. Validation Number. Examples
27
Refund Claimed For Disputed Period
Must be Positive Number.
3000
28
Penalty Imposed
4000
29
Market Value Of The Seized Goods
250000
Reliefs Claimed 30 Stay Order Number 31 Stay Order Date
Stay Order Number Stay Order Date
32
33
Whether The The appellant Main Order Was indicates Set Aside whether the main order set aside or not Stay Of Stay Of Recovery Recovery Stay Of Action Of The Order Waiver of Predeposit Stay Of Action Of The Order Waiver of Predeposit
34
35
287

Sl. Field/Element Description Validation No Name Relief Claimed in Appeal - Statement of Facts 36 Sl No Serial Number Automatically generated by the system. 37 Description Of List of facts No Facts which as per Validations appellant are in Performed. favor of him. 38 Description of List of No Supporting Documents Validations Documents based on which Performed. the appellant is appealing Relief Claimed in Appeals Grounds for Appeal 39 Sl No Serial Number Automatically generated by the system. 40 Grounds For Its Legal or any No Appeal other provision Validations based on which Performed. the appeal is filed. 41 Remarks Remarks by the No Official Validations Performed. Notings 43 Notings Comment No added by Validations AC/DC while Performed. filing an appeal 44 Attach Any document No supporting the Validations noting Performed. Examples
Automatically generated by the system. Description Of Facts
Description of Supporting Documents
Automatically generated by the system. Grounds For Appeal
Remarks
Notings
Document_attach.Doc
288
Figure - 186: Confirm EA -2 Screen
289

290
The EA -2, number is generated automatically by the system is unique and can be used for later reference. The format for EA-2 Number is REGISTRATIONNUMBER_APPEALCODE_YYYY_SERIALNO After this EA - 2 is forwarded to JCAD if drafted by ACDC or to Commissioner if Drafted by JCAD, then (assuming) it is forwarded to Commissioner, after being forwarded by JCAD. Navigation Path for Approving/Send Back/Reject EA-2 is Department DSRApproveAppeals
Figure - 189: Navigation on the DSR Menu for Approval of Appeals
291
Figure - 190: Appeal(s) EA-2 for approval
292
Figure - 191: Creation of EA-2 Approval Screen
293

If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-37: Field description and validations for Creation of EA-2 Approval Screen Sl. Field/Element No Name Notings 1 Enter Notings Description Validation Examples
Notings Attach
Final Notings
Text.doc
294
Figure - 192: Confirmation of EA-2 Approval Screen If the User wants to approve the EA - 2, User has to click on the Approve Button.
295

If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. If the User wants to send back the EA - 2 to previous level, User has to click on the Send Back Button. If the User wants to reject the EA - 2, User has to click on the Reject Button. After Clicking on the Button Approve, the user has to again perform the signing ceremony.
296

Save: On clicking the save button, details entered on the EA - 2 will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the EA 2 and take the user back to the home page screen. Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before. Next: On the screens on the EA - 2 the next button will take the user to the next screen. Forward: With help of this button, the user can forward the EA - 2 to next higher level. Send Back: With help of this button, the user can send back to the same user from where it was forwarded. Approve: With help of this button, the user can approve the EA - 2. Reject: With help of this button, the user can reject the EA - 2. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment.
297
6.2 View Appeals

6.2.1 Description To view details of submitted Appeals (EA 1/2/3/4/5). 6.2.2 Navigational Path
First the CBEC Officials (ACDC/JCAD/Commissioner/Chief Commissioner/Commissioner Appeals) /Assessee have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. The navigation path for the View Appeals is: Department DSRAppeals View
Figure - 195: Navigation on the DSR Menu for Appeals
298

6.2.3 Attachments
There are attachments to be viewed while viewing of appeals.
6.2.4 Approval Flow

There is no approval flow for viewing of appeals.
Figure - 196: View Appeals First Screen
299
Figure - 197: View Appeals Results Screen Table-38: Field description and validations for View Appeals Screen Sl. No 1 Field/Element Name Appeal Type Description Type of Filed Appeal EA 1/2/3/4/5 Validation No Validations Performed. Examples EA-2
300
Figure - 198: View Appeals
301

Close: The close button will close the View Appeals and take the user back to the home page screen. Print: This allows the user to take print out of the View Appeals Screen.
302
6.3 Fix a Date for Personal Hearing

6.3.1 Description This process assists in capturing and recording the details of a Personal Hearing Memo (PH Memo) before Issuance of Order in Appeals. All the Screens (Creation of PH Memo O-I-A) are similar as screens for Creation of PH Memo for O-I-O. Kindly refer section 5.1 for further details. 6.3.2 Navigational Path
First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the user ACDC/JCAD The navigation path for the Creation of a PH Memo (O-I-A) form is: Department DSROIA Personal Hearing Create PH Memo (O-I-A)
303

6.3.3 Attachments There are no attachments in the creation of PH Memo for O-I-A. 6.3.4 Approval Flow There is no approval workflow involved in the creation of PH Memo for O-I-A. 6.3.5 Operating Instructions
Operating instructions for PH Memo for O-I-A are similar as operating instructions for PH Memo for the OIO. Kindly refer section 5.1 for further details.

Button Descriptions for PH Memo for O-I-A are similar to the button descriptions for PH Memo for the OIO. Kindly refer section 5.1 for further details.
304
6.4 View of Personal Hearing Memo (O-I-A)

6.4.1 Description To view all the PH Memo (O-I-A) submitted details. All the Screens (Viewing of PH Memo O-I-A) are similar as screens for Viewing of PH Memo for O-I-O. Kindly refer section 5.2 for further details. 6.4.2 Navigational Path
First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the user ACDC/JCAD The navigation path for the View of a PH Memo (O-I-A) form is: Department DSROIA Personal Hearing View PH Memo
305

6.4.3 Attachments There are no attachments in the Viewing of PH Memo for O-I-A. 6.4.4 Approval Flow There is no approval workflow involved in the Viewing of PH Memo for O-I-A. 6.4.5 Operating Instructions
Operating instructions for Viewing of PH Memo for O-I-A are similar to the operating instructions for Viewing of PH Memo for O-I-A. Kindly refer section 5.2 for further details.

Button Descriptions for Viewing of PH Memo for O-I-A are similar to the button descriptions for Viewing of PH Memo for O-I-A. Kindly refer section 5.2 for further details.
306
6.5 Conducting and Recording of Personal Hearing (Before O-I-A)

6.5.1 Description To capture & record the details of a Personal Hearing (PH) Before Order in Appeals is issued. All the Screens (Creation of Personal Hearing Memo O-I-A) are similar as screens for Creation of Personal Hearing for O-I-O. Kindly refer section 5.3 for further details. 6.5.2 Navigational Path
First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the user ACDC/JCAD The navigation path for the Creation of a PH (O-I-A) form is: Department DSROIA Personal Hearing Create
Figure - 201: Navigation on the DSR Menu for PH
307

6.5.3 Attachments There are no attachments in the creation of Personal Hearing for O-I-A. 6.5.4 Approval Flow There is no approval workflow involved in the creation of Personal Hearing for O-I-A. 6.5.5 Operating Instructions Operating instructions for Personal Hearing for O-I-A are similar to the operating instructions for Personal Hearing for the OIO. Kindly refer section 5.3 for further details. 6.5.6 Button Descriptions Button Descriptions for PH Memo for O-I-A are similar to the button descriptions for PH Memo for the OIO. Kindly refer section 5.1 for further details.
308
6.6 View of Personal Hearing (O-I-A)

6.6.1 Description To view all the PH (O-I-A) submitted details. All the Screens (Viewing of Personal Hearing for O-I-A) are similar as screens for Viewing of Personal Hearing for O-I-O. Kindly refer section 5.4 for further details. 6.6.2 Navigational Path
First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the user ACDC/JCAD/CO/CC/CO (APLS) The navigation path for the View of a PH (O-I-A) form is: Department DSROIA Personal Hearing View
309

6.6.3 Attachments There are no attachments while Viewing of Personal Hearing for O-I-A. 6.6.4 Approval Flow There is no approval workflow involved in the Viewing of Personal Hearing for O-I-A. 6.6.5 Operating Instructions Operating instructions for Viewing of Personal Hearing for O-I-A are similar to the s operating instructions for Viewing of Personal Hearing for O-I-O. Kindly refer section 5.4 for further details. 6.6.6 Button Descriptions Button descriptions for Viewing of Personal Hearing for O-I-A are similar to the button descriptions for Viewing of Personal Hearing for O-I-O. Kindly refer section 5.4 for further details.
310
6.7 Issuance of Order in Appeals (O-I-A)

6.7.1 Description All the Screens (Issuance of OIA) are similar to the screens for Issuance of O-I-O. Kindly refer section 5.5 for further details 6.7.2 Navigational Path
First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the user ACDC/JCAD/CO The navigation path for the Issuance of an O-I-A form is: Department DSROIA Create O-I-A
Figure - 203: Navigation on the DSR Menu for OIA
311

6.7.3 Attachments There is an Attachment while creation of O-I-A 6.7.4 Approval Flow There is no approval workflow involved in the Issuance of O-I-A. 6.7.5 Operating Instructions Operating instructions for Issuance of O-I-A are similar to the operating instructions for Issuance of O-I-O. Kindly refer section 5.5 for further details. 6.7.6 Button Descriptions Button descriptions for Issuance of O-I-A are similar to the button description for Issuance of O-I-O. Kindly refer section 5.5 for further details.
312
6.8 View of O-I-A

6.8.1 Description To view all the O-I-A submitted details. All the Screens (Viewing of O-I-A) are similar as screens for Viewing of O-I-A. Kindly refer section 5.6 for further details. 6.8.2 Navigational Path
First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the user ACDC/JCAD/CO/CC/CO (APLS) The navigation path for the View of an O-I-A form is: Department DSROIA View
Figure - 204: Navigation on the DSR Menu for OIA
313

6.8.3 Attachments There is one attachment while viewing of O-I-A. 6.8.4 Approval Flow There is no approval workflow while viewing of O-I-A. 6.8.5 Operating Instructions Operating instructions for Viewing of O-I-A are similar to the operating instructions for Viewing of O-I-A. Kindly refer section 5.6 for further details. 6.8.6 Button Descriptions Button Descriptions for Viewing of O-I-A are similar to the button descriptions for Viewing of O-I-A. Kindly refer section 5.6 for further details.
314
7 Recovery of Debts (Recovery Request)

7.1 Filing Recovery Request
7.1.1 Description
Any order (OIO/OIA/Court Order / Settlement Commission Order) confirming the duty demand and the Assessee has neither appealed against the order nor has paid the duty as demanded in the order. The CBEC official will wait till the time within which an appeal can be filed against the order issued. The process is initiated by AC/DC by making request (Manual Request) to commissioner to grant him permission to initiate the recovery of debts by attaching all movable or immovable property of the Assessee, which upon auction or sale would be equal in amount as demanded in the order. The process steps are as given below: AC/DC sends a manual request to commissioner to grant him permission to start recovery process. The AC/DC along with Superintendent will make an estimate of the property to be attached (movable / immovable). AC/DC will attach the property. AC/DC will auction or sell the property. AC/DC will deposit the amount recovered in the form of TR-6 challan. If the amount realized due to auction or sale of property is more than what is to be recovered, then the AC/DC will deposit the recovered money in the bank against the TR-6 challan and will give back the leftover money to the Assessee. If the amount realized due to auction or sale of property is less than what is to be recovered then the AC/DC will deposit the money recovered through TR-6 challan and makes a request to the Commissioner to writeoff the irrecoverable amount. (A detailed description of irrecoverable process is given below as a separate process). If the amount realized due to auction or sale of property is equal to what is to be recovered then the AC/DC will deposit the money recovered through TR-6 challan.
315

First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the user SP The navigation path for the Creation of a Recovery form is: Department DSROIO Recovery Create
Figure - 205: Navigation on the DSR Menu for Recovery Request
7.1.3 Attachments
There is one Attachment at the time of Creation of Recovery Request which is Notings Attachment.
7.1.4 Approval Flow

There is approval involved in Recovery Request. It is drafted by SP, after which it is forwarded to ACDC, and then it is forwarded to JCAD for Approval. Same is explained in Detail under Operating Instructions.
316

Figure - 206: Creation of Recovery Request First Screen. If the User wishes to click on the Clear Button, it would clear all the data added by the user. 317

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-39: Field description and validations for Recovery Request First Screen Sl. Field/Element Description Validation Examples No Name 1 Registration Registration Automatically Automatically Number number of the fetched from fetched from the Assessee the system. system. 2 Assessee The name of the Automatically Automatically Name unit that is fetched from fetched from the registered. the system. system. 3 Address of the Address of the Automatically Automatically Registered Unit Registered Unit fetched from fetched from the the system. system. 4 Commissioner Commissionerat Automatically Automatically ate e Name, which fetched from fetched from the assessee the system. system. belongs to. 5 Division Division Name, Automatically Automatically which assessee fetched from fetched from the belongs to. the system. system. 6 Range Range Name, Automatically Automatically which assessee fetched from fetched from the belongs to. the system. system. Case Details 7 Case Number Case Portfolio Automatically Automatically Number fetched from fetched from the the system. system. 8 Date Created Creation Date of Automatically Automatically the Case fetched from fetched from the Portfolio the system. system. 9 SCN Number Show Cause Automatically Automatically Notice Number fetched from fetched from the based on which the system. system. the adjudication of dispute was done & order is prepared.
318

Sl. No 10 Field/Element Name SCN Date Description Date on which SCN created Validation Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Automatically fetched from the system. 11 Order Number Order number Automatically fetched from the system. 12 Order Date Date on which Automatically the Order issued fetched from by the the system. adjudicating authority Adjudicating Authority Details 13 Officials Name Name of the Officials Name official who has adjudicated the case and issued the order. 14 Officials Designation of Officials Designation the officer who Designation has adjudicated the case and issued the order Period Covered under the Dispute 15 From Date Starting date of the period under dispute 16 To Date Ending date of the period under dispute Duty Details 17 Duty Assessed Amount of duty demanded 18 Duty Paid Amount of Duty Recovered
Should be filled. No validations required
Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically
19
Duty to be Paid Amount of Duty To Be Recovered Interest Liabilities 20 Interest Amount of
Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically
319

Sl. No Field/Element Name Payable Interest Paid Description Interest demanded Amount of Interest Recovered Amount of Interest To Be Recovered Amount of Fine demanded Amount of Fine Recovered Amount of Fine to Be Recovered Validation fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. O P Kant
21
22
Interest to be Paid
Fine Amount 23 Demanded
24
Paid
25
To be recovered
Penalty Amount 26 Demanded
Amount of Automatically Penalty fetched from demanded the system. 27 Paid Amount of Automatically Penalty fetched from Recovered the system. 28 To be Amount of Automatically recovered Penalty To Be fetched from Recovered the system. Details of the Official who have attached the Property 29 Officers Name Name of the No Validations officer who has Performed. attached the property & sold them same to recover the duty demanded as per the order 30 Officers Designation of No Validations Designation official who has Performed. attached property
Joint Commissioner
320

Sl. Field/Element Description Validation Examples No Name Details of the Amount Deposited After Recovery Process 31 Total Amount Total Amount Must be equal 1200000 Recovered Recovered total of the Sale Amount 32 Amount Settled Amount Settled Must be 1030144 against the against the Positive Order Order Number. 33 TR 6 Challan This is unique No Validations 1234567121220051 Number number Performed. 2345 assigned to the TR-6 challan which reflects the payments made (amount deposited by the officer) 34 Date of Date on which The format 27/04/2007 Depositing the the amount was should be Amount deposited DD/MM/YYYY 35 Cost Incurred Cost Incurred Must be 1500 Positive No. 36 Cost Cost recovered Must be 1500 Recovered Positive No Add Details of Refund of Excess Amount , If Any 37 Excess Excess Amount Must be 168356 Amount Realized Positive No. Realized 38 Date of Date of Sanction The format 27/04/2007 Sanction of of Refund should be Refund DD/MM/YYYY. 39 Cheque No Cheque No No Validations 123456 Performed. 40 Date Date on the The format 27/04/2007 Cheque should be DD/MM/YYYY. Details of the Property Attached 41 Sl No Running Sl No. Automatically Automatically fetched from fetched from the the system. system. 42 Property Type The property No Validations Immovable type can be Performed. Moveable
321

Sl. No Field/Element Name Description Immovable 43 Description Description of the movable or immovable property which was auctioned or sold Nature of sale can be Auctioned Sold Date on which the property was auctioned or sold No Validations Performed. Property Description Validation Examples
44
Nature of Sale
Auctioned
45
Sale Date
46
Sale Value
The value of the Sale in Rs.
The format should be DD/MM/YYYY, Should be Past or Present Date. Must be Positive Number.
27/04/2007
1200000
Notings 47 Superintendent s comments 48
Attach
Description of the remarks entered by the superintendent Details of the document containing the noting written by the superintendent pertaining to the recovery
Superintendents comments
Document_attach.D oc No Validations Performed.
322
Figure 207:Confirmation of Recovery Request Screen
323

Figure 208: Sign and Submit Dialogue Box After digitally signing ceremony user will get this message.
Figure 209: Response screen
324

The Recovery Request number is generated automatically by the system is unique and can be used for later reference. The format for Recovery Request number is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE After this Recovery Request is forwarded to ACDC, then (assuming) it is forwarded to JCAD for approval. In between Recovery Request may be sent back for modification also. But finally it comes to JCAD for Approval. Navigation Path for Approving/Send Back/Reject Recovery Request is, Department DSRApproveRecovery
Figure - 210: Navigation on the DSR Menu for Approval of Recovery Request
325
Figure - 211: Recovery Requests for approval
326
Figure - 212: Creation of Recovery Request Approval Screen
327

If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-40: Field description and validations for Recovery Request Approval Screen Sl. Field/Element No Name Notings 1 Enter Notings Description Validation Examples
Notings Attach
Notings
Tasks.doc
328
Figure - 213: Confirmation of Recovery Request Approval Screen If the User wants to approve the Recovery Request, User has to click on the Approve Button.
329

If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. If the User wants to send back the Recovery Request to previous level, User has to click on the Send Back Button. If the User wants to reject the Recovery Request, User has to click on the Reject Button. After Clicking on the Button Approve, the user has to again perform the signing ceremony.

Save: On clicking the save button, details entered on the Create Recovery Request form will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Recovery Request form and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s).
Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before. Forward: With help of this button, the user can forward the Recovery Request to next higher level. Send Back: With help of this button, the user can send back to the same user from where it was forwarded. Approve: With help of this button, the user can approve the Recovery Request. Reject: With help of this button, the user can reject the Recovery Request. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment.
331
7.2 View Recovery Request

7.2.1 Description To view details of submitted Recovery Request 7.2.2 Navigational Path
First the CBEC Officials (SP/ACDC/JCAD/Commissioner/Chief Commissioner/Commissioner Appeals) have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. The navigation path for the View Recovery Request is: Department DSRRecovery View
Figure - 216: Navigation on the DSR Menu for View Recovery Request
332

7.2.3 Attachments
There are attachments to be viewed while viewing of a Recovery Request.
7.2.4 Approval Flow

There is no approval flow for viewing of a Recovery Request.
333
Figure - 217: View Recovery Request Screen If the User wishes to click on the Print Button, it would allow the user to take the print of the screen. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page. 334

Close: The close button will close the View Recovery Request form and take the user back to the home page screen. Print: This allows the user to take print out of the View Recovery Request Feedback form.
335
8 Write Off Requests (Irrecoverable Debts)

8.1 Filing Write Off Request
8.1.1 Description
The process is triggered when department realizes that the duty demanded in any order cannot be recovered from Assessee and department decides to write-off the duty demanded. The process is initiated by the superintendent (based on AC/DCs decision) by filling the irrecoverable request and submitting the same to AC/.DCs approval. Writing-off irrecoverable debts is a provision with Commissioner / Chief Commissioner which is invoked only after applying all provisions to recover the duty demanded as per order are applied and still the duty could not be recovered.

First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. For the user SP The navigation path for the Creation of a Write Off Request form is: Department DSROIO Write Off Request Create
336
Figure - 218: Navigation on the DSR Menu for Write Off Request
8.1.3 Attachments
There are two Attachments at the time of Creation of Write Off Request which is Notings Attachment and the other one is Document Attachment.
8.1.4 Approval Flow

There is approval involved in Write Off Request and the approval depends upon the amount that has to be written off. It is drafted by SP, after which it is forwarded to ACDC, and then it is forwarded to JCAD, Depending upon the amount it goes to Commissioner (CO) or Chief Commissioner (CC) for approval. The Approval Flow is explained in Detail under Operating Instructions.
337
Figure - 219: Creation of Write Off Request First Screen. If the User wishes to click on the Clear Button, it would clear all the data added by the user.
338

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-41: Field description and validations for Write Off Request First Screen Sl. No 1 Field/Element Name Registration Number Assessee Name Address of the Registered Unit Commissionera te Description Registration number of the Assessee The name of the unit that is registered. Address of the Registered Unit Commissionerat e Name, which assessee belongs to. Division Name, which assessee belongs to. Range Name, which assessee belongs to. Case Portfolio Number Creation Date of the Case Portfolio Show Cause Notice Number based on which the adjudication of the dispute was done and Validation Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Division
Range
Date Created
SCN Number
339

Sl. No Field/Element Name Description order is prepared. Date on which SCN created Validation Examples
10
Automatically fetched from the system. 11 Order Number Order number Automatically (OIO/OIA) fetched from the system. 12 Order Date Date on which Automatically the Order fetched from (OIO/OIA) issued the system. by the adjudicating authority Adjudicating Authority Details 13 Officials Name Name of the Automatically official who has fetched from adjudicated the the system. case and issued the order. 14 Officials Designation of Automatically Designation the officer who fetched from has adjudicated the system. the case and issued the order Period Covered under the Dispute 15 From Date Starting date of Automatically the period under fetched from dispute the system. 16 To Date Ending date of Automatically the period under fetched from dispute the system. Details of the Duty to be Recovered 17 CETSH CETSH of the Validated product against Against the which the liability Database to be recovered 18 Description Description of No the commodity Validations Performed. 19 Duty Head Duty of the Validated applicable to the Against the
SCN Date
Automatically fetched from the system. Automatically fetched from the system. 15010000
Description
BED
340

Sl. No 20 Field/Element Name Duty Amount Description commodity Duty demanded against the duty head A free flow text entry Validation Database Must be Positive Number. No Validations Performed. Must be Positive Number. The format should be DD/MM/YYYY , Should be Past or Present Date. The format should be DD/MM/YYYY , Should be Past or Present Date. The value must be in percentage. Must be Positive Number. Must be Positive Number. Must be Positive Number. No Validations Performed. No Examples
500000
21
Remarks
Remarks
Interest Liabilities to be Recovered 22 Duty Amount Duty amount that is subject to interest 23 Detection Date Date on which the differential duty was detected.
500000
25/04/2007
24
Effective Date
Date from which interest is payable on the differential duty amount Rate of interest payable on the differential duty Interest Amount
25/04/2007
25
Interest Rate
2.25
26
Interest Amount
500000
Details of the Fine and Penalty 27 Fine Amount Amount of fine payable on the goods 28 Penalty Amount Amount of penalty imposed on the individual/ company 29 Attach Any relevant Document documents Notings 30 Enter Notings
1000
2000
Document_attach. Doc
Free flow text
Superintendents
341

Sl. No Field/Element Name Description Validation Validations Performed. No Validations Performed. Examples Comments Notings_Attach.doc
31
Notings Attach
Attach supporting documents for Noting(s)
Figure - 220: Confirmation of Write Off Request Screen. 342

Figure - 222: Response screen The Write off Request number is generated automatically by the system, is unique and can be used for later reference. The format for Write off Request number is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
343

After this Write Off Request is forwarded to ACDC, then (assuming) it is forwarded to JCAD and depending on the amount it may be forwarded to CO(CE) or Chief Comm.(CC) for Approval .In between Write Off Request may be sent back for modification also. But finally it comes to for either to CO (CE) or Chief Comm. (CC) for Approval. Navigation Path for Approving/Send Back/Reject Write Off Request. Department DSRApproveWrite Off Request
Figure - 223: Navigation on the DSR Menu for Approval of Write Off Request
344
Figure - 224: Write Off Requests for approval
345
Figure - 225: Creation of Write Off Request Approval Screen If the User wishes to click on the Clear Button, it would clear all the data added by the user.
346

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-42: Field description and validations for Write Off Request Approval Screen Sl. Field/Element No Name Notings 1 Enter Notings Description Validation Examples
Notings Attach
Comments
Document_attach.Doc
347
Figure - 226: Confirmation of Write Off Request Approval Screen If the User wants to approve the Write Off Request, User has to click on the Approve Button. If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. 348

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. If the User wants to send back the Write Off Request to previous level, User has to click on the Send Back Button. If the User wants to reject the Write Off Request, User has to click on the Reject Button. After Clicking on the Button Approve, The user has to again perform the signing ceremony.
349

Save: On clicking the save button, details entered on the Create Write Off Request will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Write Off Request and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s).
Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before. Forward: With help of this button, the user can forward the Write Off Request to next higher level. Send Back: With help of this button, the user can send back to the same user from where it was forwarded. Approve: With help of this button, the user can approve the Write Off Request. Reject: With help of this button, the user can reject the Write Off Request. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment.
350
8.2 View Write Off Request

8.2.1 Description To view details of submitted Write Off Request. 8.2.2 Navigational Path
First the CBEC Officials (SP/ACDC/JCAD/Commissioner/Chief Commissioner/Commissioner Appeals) have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. The navigation path for the View Write Off Request is: Department DSRWrite Off Request View
Figure - 229: Navigation on the DSR Menu For View Write Off Request
351

8.2.3 Attachments
There are attachments to be viewed while viewing of a Write Off Request.
8.2.4 Approval Flow

There is no approval flow for Viewing of a Write Off Request.
352

Figure - 230: View Write Off Screen
353


Close: The close button will close the View Write Off Request and take the user back to the home page screen. Print: This allows the user to take print out of the View Write Off Request screen.
354
9 Filing an Appeal with the Tribunal

9.1 Filing an Appeal (EA-5/4/3)
9.1.1 Description
For the purpose of filing an application to CESTAT, against any order by the Commissioner (Appeals) or the Commissioner, the Central Excise Commissioner will use the form EA-5. The appeal to the Appellate Tribunal should be filed within three months from the date on which the order sought to be appealed against is communicated to the Commissioner of Central Excise.

First the User (Commissioner (CE)) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. For the user SP The navigation path for the Filing of EA5 form is: Department DSRAppeals File EA-5
355
Figure - 231: Navigation on the DSR Menu For Appeals (EA-5)
9.1.3 Attachments
There is one Attachment Document Attachment.
9.1.4 Approval Flow

There is no Approval workflow in the Filing of EA-5
356

Figure - 232: Creation of EA- 5 First Screen. If the User wishes to click on the Clear Button, it would clear all the data added by the user.
357

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-43: Field description and validations for EA 5 First Screen Sl. No Field/Element Name 1 Commissionerat e Description Commissionerat e Name, which assessee belongs to. Division Name, which assessee belongs to. Range Name, which assessee belongs to. Name of the Assessee who is filing an appeal against an order-inoriginal Postal Address of Assessee who is filing an appeal against an O-I-O. Postal address of Assessee where he wants the communication Whether applicant is an adjudicating Details of the permission to file an appeal Validation Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Division
Range
Details of the Appellant 4 Name Of the Appellant
Address of The Appellant
Address For Communication
Is Applicant an Adjudicating Authority Details of Permission Sought From
Yes
Details of the permission to file an appeal
358

Sl. No Field/Element Name Commissioner (Appeals) 9 Respondents Name Respondents Address Description Validation Examples
Name of the Assessee Address of the Respondent / Assessee Order Number Against which appeal is being filed Date of the Order against which appeal is being filed
10
Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Details of the Order 11 OIO Number
12
OIO Date
13
The format should 27/04/2007 be DD/MM/YYYY, Should be Past or Present Date. 14 Date OIO Date on which The format should 29/04/2007 Received by the Order was be DD/MM/YYYY, Assessee Received by Should be Past or Assessee Present Date. 15 Order Type Type of the Automatically Automatically Order fetched from the fetched from system. the system. Details of the Officers who have adjudicated the Case and Issued the Order 16 Adjudicating Name Of the Automatically Automatically Authority Name Official who has fetched from the fetched from adjudicated and system. the system. issued O-I-O. 17 Adjudicating Designation Of Automatically Automatically Authoritys the Official who fetched from the fetched from Designation has adjudicated system. the system. and issued O-IO. 18 Address Of The Officer (Address Automatically Automatically Adjudicating Div/ Range/) fetched from the fetched from Authority Commissionerat system. the system.
Date on which Order Has Been Passed
359

e address of adjudicating authority 19 State/Union Name of the Territory Name state / union territory where the office is located Period Covered under the Dispute 19 Start Date It Is the start date of disputed period 20 End Date It Is the end date of disputed period Description and Classification of Goods 21 CETSH CE Tariff Subheading 22 Goods Description of Description the goods 23 Duty Head Differential Duty payable on the commodities duty head wise (CENVAT, SED, AED). 24 Duty Amount In Amount of duty Dispute that is in Dispute 25 Duty Demanded Total Amount Of For Disputed Duty Demanded Period in the Order-InOriginal, which is again based on SCN. 26 Fine Imposed Amount In Rupees imposed on as fine on the goods 27 Refund Claimed Amount of For Disputed Refund Claimed
Delhi
Automatically fetched from the system. Automatically fetched from the system. Validated against the Database. No Validations Performed. Validated against the Database.
Automatically fetched from the system. Automatically fetched from the system. 15010000 Goods Description BED
500000
1000
2000
3000
360

Sl. No Field/Element Name Period Description For Disputed Period ( relevant only if the dispute originates from a refund claim) Amount In Rupees imposed on the Assessee. Total Value of the goods seized as per market rate. Stay Order Number Stay Order Date Validation Examples
28
Penalty Imposed
4000
29
Market Value Of The Seized Goods
5000
Reliefs Claimed 30 Stay Order Number 31 Stay Order Date
32
Whether The Main Order Was Set Aside
33
Automatically fetched from the system. 34 Stay Of Action Of Stay Of Action Automatically The Order Of The Order fetched from the system. 35 Waiver of Waiver of Automatically Predeposit Predeposit fetched from the system. Relief Claimed in Appeal - Statement of Facts 36 Sl No Serial Number Automatically fetched from the system. 37 Description Of List of facts No Validations Facts which as per Performed. appellant are in
Stay Of Recovery
The appellant indicates whether the main order set aside or not Stay Of Recovery
Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Description Of Facts
361

favor of him. 38 Description of List of No Validations Supporting Documents Performed. Documents based on which the appellant is appealing Relief Claimed in Appeals Grounds for Appeal 39 Sl No Serial Number Automatically fetched from the system. 40 Reference to CE Its Legal or any No Validations Rules/Sections/D other provision Performed. escription Issues based on which that led to the appeal is Appeal filed. Notings 43 Notings
Description of Supporting Documents
Automatically fetched from the system. Reference to CE Rules/Section s/Description Issues that led to Appeal Remarks
44
Attach
Comment added by AC/DC while filing an appeal Any document supporting the noting
Document_att ach.Doc
362
Figure - 233: Confirmation of EA5 Screen. 363

Figure 234: Sign and Submit Dialogue Box After digitally signing ceremony user will get this message.
364
Figure - 235: Response screen The Appeals (EA-5) number is generated automatically by the system, is unique and can be used for later reference. The format for Appeals (EA-5) number is REGISTRATIONNUMBER_APPEALCODE_YYYY_SERIALNO Filing An Appeal EA 3 Appeal By Assessee Using Form EA3 For the purpose of filing an appeal with CESTAT against an order, the Assessee will use the form EA-3. The appeal to the Appellate Tribunal should be filed within three months from the date on which the order sought to be appealed against is communicated to the Assessee. Assessee DSRAppeals File EA-3
365
366
Figure - 237: Creation of EA- 3 First Screen.
367
If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Data would remain the same as mentioned for EA 5.
368
Figure - 238: Confirmation of EA- 3 First Screen. 369
370
Figure - 240: Response screen The Appeals (EA-3) number is generated automatically by the system, is unique and can be used for later reference. The format for Appeals (EA-3) number is REGISTRATIONNUMBER_APPEALCODE_YYYY_SERIALNO Memorandum of Cross Objection EA 4 (By Central Excise Officer) The Central Excise Officer may file a memorandum of cross objection using Form EA-4, in response to the appeal filed to the CESTAT by the Assessee using form EA-3. On the receipt of notice that an appeal has been preferred the Central Excise Officer against whom the appeal has been preferred may file a memorandum of cross objection to the Appellate Tribunal. This memorandum of cross objection should be filed within forty five days of the receipt of notice from Appellate Tribunal. Department DSRAppeals File EA-3
371
372
Figure - 242: Creation of EA- 4 First Screen 373
If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Data would remain the same as mentioned for EA 5.
374
Figure - 243: Confirmation of EA- 4 First Screen.
375

Figure 245: Response screen
376

The Appeals (EA-4) number is generated automatically by the system, is unique and can be used for later reference. The format for Appeals (EA-4) number is REGISTRATIONNUMBER_APPEALCODE_YYYY_SERIALNO

Save: On clicking the save button, details entered on the Appeals (EA4/5) will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Appeals (EA- 4/5) and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s).
Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment.
377
10 Settling Disputes through Settlement Commission

10.1 Filing Case Settlement Report
10.1.1 Description
This process documents the steps involved in filing an appeal with settlement commission and there after steps involved in issuing a settlement order.

First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. For the user SP The navigation path for the Creation of a Case Settlement Report form is: Department DSRCase Settlement Report Create
Figure - 246: Navigation on the DSR Menu for Case Settlement Report
378

10.1.3 Attachments
There is one attachment at the time of Creation of Case Settlement Report, Document Attachment.

There is no Approval Workflow involved in the Case Settlement Report.
379

Figure - 247: Creation of Case Settlement Report First Screen.
380

Table-44: Field description and validations for Case Settlement Report First Screen Sl. Field/Element Description Validation Examples No Name 1 Registration Registration Automatically Automatically Number number of the fetched from fetched from the Assessee the system. system. 2 Assessee The name of the Automatically Automatically Name unit that is fetched from fetched from the registered. the system. system. 3 Address of the Address of the Automatically Automatically Registered Registered Unit fetched from fetched from the Unit the system. system. 4 Commissioner Commissionerate Automatically Automatically ate Name, which fetched from fetched from the assessee belongs the system. system. to. 5 Division Division Name, Automatically Automatically which assessee fetched from fetched from the belongs to. the system. system. 6 Range Range Name, Automatically Automatically which assessee fetched from fetched from the belongs to. the system. system. Case Details 7 Case Number Case Portfolio Automatically Automatically Number fetched from fetched from the the system. system. 8 Date Created Creation Date of Automatically Automatically the Case Portfolio fetched from fetched from the the system. system. 9 Order Type Order Number No Validations High Court Order Performed. 10 Date Appeal Date of Appeal The format 27/04/2007 Filed should be DD/MM/YYYY, Should be Past or Present Date. 11 Order Number Order number No Validations HC_ORD_232423 (OIO/OIA) Performed. 22 12 Order Date Date on which the The format 28/04/2007 Order (OIO/OIA) should be issued by the DD/MM/YYYY, adjudicating Should be Past
381

Sl. No Field/Element Name Description authority Adjudicating Authority Details 13 Officials Name Name of the official who has adjudicated the case and issued the order. 14 Officials Designation of the Designation officer who has adjudicated the case and issued the order Period Covered under the Dispute 15 From Date Starting date of the period under dispute 16 To Date Ending date of the period under dispute Differential Duty Details 17 Sl No Running serial number to identify the differential duties 18 CETSH The central excise tariff code of the disputed product Validation or Present Date. Officials Name G. K. Gupta Examples
Officials Designation
Joint Commissioner
Automatically fetched from the system. Automatically fetched from the system. Automatically generated by the system If entered it should be validated against the CETSH database No Validations Performed. Drop down will be provided with the values populated from duty head master. The format should be DD/MM/YYYY,
Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. 150100000
19 20
21
Detection Date
25/04/2007
382

Sl. No 22 Field/Element Name Duty Amount Description Validation validations? Must be Positive Number. Examples
22A Remarks
The differential duty amount which has not paid or short paid under this duty head Remarks
500000
Remarks
Automatically generated by the system 24 Duty Amount Duty Amount Must be Positive Number. 25 Detection Date Detection Date The format should be DD/MM/YYYY. This should be earlier than current system date, any other validations? 26 Interest The date from Must be greater Effective Date which the interest than the source is effective Date. 27 Interest Rate Interest Rate The value must chargeable on the be in differential duty percentage. Sections/Acts Violated 28 Sl No Running serial Automatically number to identify generated by the sections, the system rules, laws, act 29 Excise Section, Description of the No Validations Act, Rule central excise Performed. Description law/rule/section/a ct 30 Remarks Any remarks for No Validations referring the Performed. central excise 383
Automatically fetched from the system. 500000
25/04/2007
26/04/2007
5.25
Automatically generated by the system Excise Section, Act, Rule Description Remarks

rule/act/law etc. Can also cite the section under the law for the adjudicating authority to impose fine or penalty. Sections/Acts Invoked 31 Sl No Running serial number to identify the sections, rules, laws, act 32 Excise Section, Description of the Act, Rule central excise Description law/rule/section/a ct 33 Remarks Any remarks for referring the central excise rule/act/law etc. Can also cite the section under the law for the adjudicating authority to impose fine or penalty. Details of the Fine and Penalty 34 Fine Amount Amount of fine payable on the goods 35 Penalty Amount of penalty Amount imposed on the individual/ company 36 Notings 37 Enter Notings Free flow text 38 Attach Document Any relevant documents 384
Automatically generated by the system Excise Section, Act, Rule Description Remarks
1000
2000
Concluding Notes Document_attach. Doc

385

Save: On clicking the save button, details entered on the Create Case Settlement will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Create Case Settlement and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s).
386
10.2 View Case Settlement Report

10.2.1 Description To view details of submitted Case Settlement Report. 10.2.2 Navigational Path
First the CBEC Officials (SP/ACDC/JCAD/Commissioner/Chief Commissioner/Commissioner Appeals) have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. The navigation path for the View Case Settlement Report is: Department DSR Case Settlement Report View
Figure - 250: Navigation on the DSR Menu For View Case Settlement Report
387

10.2.3 Attachments
There are attachments to be viewed viewing of a case settlement report.

There is no approval flow for Viewing of a Case Settlement Report.
388

Figure - 251: View Case Settlement Report
389


Close: The close button will close the View Case Settlement Report and take the user back to the home page screen. Print: This allows the user to take print out of the View Case Settlement Report screen.
390
11 Prosecution Request
11.1 Filing Prosecution Request
11.1.1 Description
This process can allow the department to prosecute the assessee.it covers the nature of offence; assessee can be prosecuted if assessee tries to evade the duty or involved in fraudulent activities.

First the User (ACDC) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. For the user SP The navigation path for the Creation of an OIO form is: Department DSROIO Prosecution Create
391
Figure - 252: Navigation on the DSR Menu for Prosecution Request
11.1.3 Attachments
There is one attachment at the time of Creation of Prosecution Request which is Notings Attachment.

There is approval involved in Prosecution Request and the approval depends upon the amount that has to be written off. It is Drafted by ACDC, After which it is forwarded to JCAD, and then it is forwarded to Commissioner (CO) for Approval. The Approval Flow is explained in Detail under Operating Instructions.
392

Figure - 253: Creation of Prosecution Request First Screen. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process.
393

Table-45: Field description and validations for Prosecution Request First Screen Sl. No 1 Field/Element Name Registration Number Assessee Name Description Registration number of the Assessee The name of the unit that is registered. Address of the Registered Unit Validation Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Commissionerate Commissionerate Name, which assessee belongs to. 5 Division Division Name, which assessee belongs to. 6 Range Range Name, which assessee belongs to. Details of the Order 7 Order Number Order number (OIO/OIA) 8 Date on which the Order (OIO/OIA) issued by the adjudicating authority Nature of Offence Including Commodity 9 Details Nature of Offence Including Commodity Details Period of Offence 10 Start Date Start date of the Dispute Order Date
Details
The format 25/04/2007 should be DD/MM/YYYY, Should be
394

11
From Date
From Date of the Disputed Period
Past or Present Date. The format 02/05/2007 should be DD/MM/YYYY, Should be Past or Present Date. Automatically fetched from the system. Validated against the Database. No Validations Performed. Validated against the Database. Must be Positive Number Must be Positive Number Must be Positive Number. Must be Positive Number. Must be Positive Number. Must be Positive Number. Automatically fetched from the system. 15010000
Amount of Evasion Involved 12 Sl No. Running Serial Number 13 CETSH CETSH of the product against which the liability to be recovered Description of the commodity Duty of the applicable to the commodity Rate of Duty Advalorem Rate of Duty Specific Quantity of Goods Value of the Goods Duty Involved in the Goods Amount of Duty Evaded
14 15
Goods Description Duty Head
Goods Description BED
16
Rate of Duty Advalorem Rate of Duty Specific Quantity
25
17
18
50000
19
Goods Value
300000
20
Duty Involved
25000
21
Duty Evaded
25000
395
Figure - 254: Creation of Prosecution Request Second Screen. In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user.
396

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process. Table-46: Field description and validations Second Screen Sl. Field/Element Description Validation No Name Details of the Persons to be Prosecuted 22 Name Name of the No Person to be Validations prosecuted. Performed. 23 Fathers Name Fathers No Name of the Validations Person to be Performed. Prosecuted. 24 Age Age of the Must be Person to be Positive prosecuted. Number. 25 Gender Gender of the No Person to be Validations prosecuted. Performed. 26 Address Address of No the Person to Validations be Performed. prosecuted. 27 Occupation Occupation of No the Person to Validations be Performed. prosecuted. 28 Position Held Position Held No in the of the Person Validations Company to be Performed. prosecuted. 29 Role Played in Role Played No the Offence in the Offence Validations of the Person Performed. to be prosecuted. 30 Documentary Details of No Evidence Documentary Validations for Prosecution Request Examples
Amar Gupta
R. K. Gupta
36
Male
44/K, Punjabi Bagh, New Delhi 89
Business
Manager
Manager
Documentary Evidence
397

Sl. No 31 Field/Element Name Oral Evidence Description Evidence Details of Oral Evidence Validation Performed. No Validations Performed. No Validations Performed. No Validations Performed. Examples
Oral Evidence
32
Action Ordered Against the Accused in the Adjudication
Action Ordered Against the Accused in the Adjudication Free flow text
Action Ordered Against the Accused in the Adjudication
Notings 30 Enter Notings
31
Notings Attach
Attach supporting documents for Noting(s)
No AC/DCs Comments Validations Performed. No Document_attach.Doc Validations Performed.
398
Figure - 255: Creation of Prosecution Request Second Screen (After Addition of Details).
399

In order to go back to the previous screen, the User has to click on the Previous Button which would lead to the previous screen in the process. If the User wishes to click on the Reset Button, it would bring the screen to the same state as it was before when it was rendered to the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Next Button which would lead to the next screen in the process.
Figure - 256: Creation of Prosecution Request Third Screen.
400
Figure - 257: Confirmation of Prosecution Request.
401

402

The Prosecution Request number is generated automatically by the system is unique and can be used for later reference. The format for Prosecution Request number is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE After this Prosecution Request is forwarded to JCAD, then (assuming) it is forwarded to Commissioner CO for Approval. Navigation Path for Approving/Send Back/Reject Prosecution Request is. Department DSRApproveProsecution
Figure - 260: Navigation on the DSR Menu For Approval of Prosecution Request.
403
Figure - 261: Prosecution Requests for approval
404
Figure - 262: Creation of Prosecution Request Approval Screen
405

If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-47: Field description and validations for Prosecution Request Approval Screen Sl. Field/Element No Name Notings 1 Enter Notings Description Validation Examples
Free flow text Attach supporting documents for Noting(s)
Notings Attach
Notings
Tasks.doc
406
Figure - 263: Confirmation of Prosecution Request Approval Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. 407

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. If the User wants to send back the Prosecution Request to previous level, User has to click on the Send Back Button. If the User wants to reject the Prosecution Request, User has to click on the Reject Button. After Clicking on the Button Approve, The user has to again perform the signing ceremony.

Save: On clicking the save button, details entered on the Create Prosecution Request will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Prosecution Request and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s). Add New: User can add prosecuted person details using this button. Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before. Forward: With help of this button, the user can forward the Write Off Request to next higher level. Send Back: With help of this button, the user can send back to the same user from where it was forwarded. Approve: With help of this button, the user can approve the Write Off Request. Reject: With help of this button, the user can reject the Prosecution Request. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment.
409
11.2 View Prosecution Request

11.2.1 Description To view details of submitted Prosecution Request. 11.2.2 Navigational Path
First the CBEC Officials (SP / ACDC / JCAD / Commissioner / Chief Commissioner / Commissioner Appeals) have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. The navigation path for the View Prosecution is: Department DSRProsecution View
Figure - 266: Navigation on the DSR Menu For View Prosecution
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11.2.3 Attachments
There are attachments to be viewed while viewing of a prosecution request.

There is no approval flow for Viewing of a Prosecution Request.
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Figure - 267: View Prosecution Request Screen
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Close: The close button will close the View Prosecution Request and take the user back to the home page screen. Print: This allows the user to take print out of the View Prosecution Request screen.
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12 Case Proceedings
12.1 Description
This Process allows updating the case proceedings.
12.2 Navigational Path

First the CBEC Officials (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. The navigation path for the Create Case Proceedings is: Department DSR Create Case Proceedings
Figure - 268: Navigation on the DSR Menu For Case Proceedings
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12.3 Attachments
There are no Attachments in the Case Proceedings.
12.4 Approval Flow

There is no Approval workflow in the Case Proceedings.
12.5 Operating Instructions
Figure - 269: Create Case Proceedings First Screen
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If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-48: Field description and validations for Case Proceedings First Screen Sl. Field/Element No Name 1 Registration Number Description Registration number of the Assessee The name of the unit that is registered. Address of the Registered Unit Validation Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Automatically fetched from the system. 2 Assessee Name Automatically fetched from the system. 3 Address of the Automatically Registered Unit fetched from the system. 4 Commissionerate Commissionerate Automatically Name, which fetched from assessee the system. belongs to. 5 Division Division Name, Automatically which assessee fetched from belongs to. the system. 6 Range Range Name, Automatically which assessee fetched from belongs to. the system. Track of Case Proceedings 7 Description Description of the Automatically Case. fetched from the system. 8 Proceedings Date of Automatically Date Proceeding in the fetched from Case. the system. 9 Source Source Automatically Document Document fetched from Number Number the system.
416

Sl. Field/Element Description No Name Case Proceedings Details 10 Date Date of Case Proceedings Validation Examples
11
12
Current Proceedings
13
Remarks
Source Document Number i.e. High Court Order Number Current Proceedings of the Case i.e. High Court, Settlement Commission Remarks entered by the official
The format 02/05/2007 should be DD/MM/YYYY, Should be Past or Present Date. No Validations TEMPA0057XXM001 Performed. _SP_2007_088_SCN
High Court
Remarks
417
Figure - 270: Confirm Case Proceedings Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data.
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419
12.6 Button Descriptions

Save: On clicking the save button, details entered on the Create Case Proceedings will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Case Proceedings and take the user back to the home page screen.
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13 Stay Order
13.1 Filing the Stay Order
13.1.1 Description
This Process helps the Assessee to take a Stay on various things i.e. Stay of Recovery, Stay of Action of the Order.

First the CBEC Officials (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. The navigation path for the Create Stay Order is: Department DSR Stay Order Create
Figure - 273: Navigation on the DSR Menu For Stay Order
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13.1.3 Attachments
There is one attachment in the Creation of Stay Order, Document Attachment.

There is no Approval workflow in the Creation of Stay Order.
Figure - 274: Create Stay Order First Screen
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Table-49: Field description and validations for Stay Order First Screen Sl. No 1 Field/Element Name Registration Number Assessee Name Description Registration number of the Assessee The name of the unit that is registered. Address of the Registered Unit Validation Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. -
Commissionerate Commissionerate Name, which assessee belongs to. 5 Division Division Name, which assessee belongs to. 6 Range Range Name, which assessee belongs to. Case Details 7 Case Number Case Portfolio Number 8 Case Date Case Portfolio Date Order Number
Order Number
10
Order Date
Date of Order Issued
Stay Order Details 12 Stay of Recovery 13 Stay of Action of Order Waiver of Predeposit
14
Stay Of Recovery No Validations Performed. Stay of Action of No Validations Order Performed. ed. Waiver of No Validations Predeposit Performed.
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Sl. Field/Element No Name Stay Duration 15 From Date Description Validation Examples
16
To Date
17 18
Brief Description Attachment
Start Date of Stay The format Order should be DD/MM/YYYY, Should be Future Date. End Date of Stay The format Order should be DD/MM/YYYY, Should be Future Date. Brief Description No Validations Performed. Attachment No Validations Document Performed.
17/05/2007
24/05/2007
Brief Description Text.doc
Figure - 275: Confirm Stay Order Screen
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Figure - 277: Response screen The Stay Order number is generated automatically by the system is unique and can be used for later reference. The format for Stay Order number is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
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Save: On clicking the save button, details entered on the Create Stay Order will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Stay Order and take the user back to the home page screen. Modify: This will take user to the first screen for any modification. Clear: This will clear all the data entered in the form. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment.
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13.2 View Stay Order

13.2.1 Description To view details of submitted Stay Order. 13.2.2 Navigational Path
First the CBEC Officials (SP/ACDC/JCAD/Commissioner/Chief Commissioner/Commissioner Appeals) have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. The navigation path for the View Stay Order is: Department DSRStay Order View
Figure - 278: Navigation on the DSR Menu For View Stay Order
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13.2.3 Attachments
There is one attachment to be viewed while viewing of a stay order.

There is no approval flow for Viewing of a Stay Order.
Figure - 279: View Stay Order Screen If the User wishes to click on the Print Button, it would allow the user to take the print of the screen. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.
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Close: The close button will close the View Stay Order and take the user back to the home page screen. Print: This allows the user to take print out of the View Stay Order screen.
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14 Anti Evasion
The process is triggered whenever the Preventive Intelligence Officer (deployed to collect and develop a sound intelligence system which is the very basis of fruitful preventive work) gathers information about an Assessee (involved in fraud or evasion of tax) through reliable informers.
14.1 Filing Information Report

14.1.1 Description
The process is triggered whenever the Preventive Intelligence Officer (deployed to collect and develop a sound intelligence system which is the very basis of fruitful preventive work) gathers information about an Assessee (involved in fraud or evasion of tax) through reliable informers. The functions of anti evasion cell are as listed below Develop a sound intelligence system. Prepare Information Report (AE-1) Review & Approve information report (AE-1) Issuing Search Warrant Search Assessees premises/ goods on transit based on the search warrant Seize the offending, excisable goods which are liable for taxation and are not reported to the department through returns. Prepare Seizure memorandum Issue Show Cause Notice based on the seizure memorandum (function of dispute resolution) Conduct Personal Hearing (function of dispute resolution) Issue Order-In-Original (function of dispute resolution)

First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. For the user SP The navigation path for the Creation of an Information Report form is: Department DSRAnti Evasion Information Report Create
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Figure - 280: Navigation on the DSR Menu For Information Report
14.1.3 Attachments
There are two Attachments at the time of Creation of Information Report which is Notings Attachment and the other one is Document Attachment.

There is approval involved in Information Report. It is Drafted by SP, After which it is forwarded to ACDC, and then it is forwarded to JCAD for approval. The Approval Flow is explained in Detail under Operating Instructions.
431
Figure - 281: Creation of Information Report First Screen.
432

If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-50: Field description and validations for Information Report First Screen Sl. Field/Element Description Validation Examples No Name 1 Registration Registration Automatically Automatically Number number of the fetched from fetched from the Assessee the system. system. 2 Assessee Name The name of the Automatically Automatically unit that is fetched from fetched from the registered. the system. system. 3 Address of the Address of the Automatically Automatically Registered Unit Registered Unit fetched from fetched from the the system. system. 4 Commissionerat Commissionerat Automatically Automatically e e Name, which fetched from fetched from the assessee the system. system. belongs to. 5 Division Division Name, Automatically Automatically which assessee fetched from fetched from the belongs to. the system. system. 6 Range Range Name, Automatically Automatically which assessee fetched from fetched from the belongs to. the system. system. Details of Anti Evasion 7 Source Of A free flow text No Validations Informer information that describes Performed. the source of the information 8 Date Of Date on which The format 25/04/2007 information the information should be was received by DD/MM/YYYY, the department Should be Past or the official or Present Date.
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Sl. Field/Element Description No Name Reporting Officer Details 9 Officials Name Name of the official who has adjudicated the case and issued the order. 10 Officials Designation of Designation the officer who has adjudicated the case and issued the order Estimated Amount of Duty Evaded 11 S No Serial number to identify a row uniquely 12 CETSH CE Tariff Subheading of the goods on which the duty was evaded 13 Goods Description of Description the goods on which duty was evaded 14 Duty Head Duty head of the goods against which the duty was evaded 15 Quantity Quantity of the goods on which duty was evaded 16 Duty Involved Amount of duty involved on the goods on which duty was evaded 17 Duty Evaded This is the amount of duty that was evaded on the goods by way of misreporting Validation Examples
Automatically fetched from the system. Validated against the Database.
Goods Description
Validated against the Database. Must be Positive Number. Must be Positive Number. Must be Positive Number.
BED
25000
350000
25000
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Sl. Field/Element Description Validation No Name Value of the Offending Goods 18 S No Serial number to Automatically identify a row fetched from uniquely the system. 19 Goods Description of No Validations Description the offending Performed. goods 20 Value of the assessable value Must be goods of the offending Positive goods Number. Mode of Operation 21 Description This is a free No Validations flow text column Performed. that captures description of the mode of operation. Details of Information 22 Description This is a free No Validations flow text column Performed. that captures description of the information Details of Premises and Proposed Action 23 Description A free flow text No Validations column that Performed. capture details of the proposed action to be taken based on the information available Grading Details 24 Source Information No Validations source Performed. 25 Information The degree of No Validations the reliability of Performed. the information available Notings 26 Enter Notings Free flow text No Validations Performed. Examples
Automatically fetched from the system. Goods Description
450000
Mode of Operation
Details of Information
Details of Premises and Proposed Action
Completely Reliable Confirmed
Superintendents Comments
435

Sl. Field/Element No Name 27 Notings Attach Description Validation No Validations Performed. Examples Notings_Attach.txt
28
Attach supporting documents for Noting(s) Attach Document Any relevant documents
Document_attach. Doc
436
Figure - 282: Confirmation of Information Report Screen. If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data.
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438

The Information Report number is generated automatically by the system is unique and can be used for later reference. The format for Information Report number is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE After this Information Report is forwarded to ACDC, then (assuming) it is forwarded to JCAD for Approval .In between Information Report may be sent back for modification also. but finally it comes to JCAD for Approval. Navigation Path for Approving/Send Back/Reject Information Report is. Department DSRApproveInformation Report
Figure - 285: Navigation on the DSR Menu For Approval of Information Report
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Figure - 286: Information Reports for approval
440
Figure - 287: Creation of Information Report Approval Screen If the User wishes to click on the Clear Button, it would clear all the data added by the user.
441

If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-51: Field description and validations for Information Report Approval Screen Sl. Field/Element No Name Notings 1 Enter Notings Description Validation Examples
Free flow text Attach supporting documents for Noting(s)
Notings Attach
Notings
Text.doc
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Figure - 288: Confirmation of Information Report Approval Screen If the User wants to approve the Information Report, User has to click on the Approve Button.
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If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. If the User wants to send back the Information Report to previous level, User has to click on the Send Back Button. If the User wants to reject the Information Report, User has to click on the Reject Button. After Clicking on the Button Approve, the user has to again perform the signing ceremony.

Save: On clicking the save button, details entered on the Create Information Report will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Information Report and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s).
Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before. Forward: With help of this button, the user can forward the Information Report to next higher level. Send Back: With help of this button, the user can send back to the same user from where it was forwarded. Approve: With help of this button, the user can approve the Information Report. Reject: With help of this button, the user can reject the Information Report. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment.
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14.2 View Information Report

14.2.1 Description To view details of submitted Information Report. 14.2.2 Navigational Path
First the CBEC Officials (SP/ACDC/JCAD/Commissioner/Chief Commissioner/Commissioner Appeals) have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. The navigation path for the View Information Report is: Department DSRInformation Report View
Figure - 291: Navigation on the DSR Menu For View Information Report 446

14.2.3 Attachments
There is attachment to be viewed while viewing of an Information Report.

There is no approval flow for Viewing of an Information Report
447

Figure - 292: View Information Report Screen
448

Close: The close button will close the View Information Report and take the user back to the home page screen. Print: This allows the user to take print out of the View Information Report screen.
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14.3 Filing a Search Warrant

14.3.1 Description
This Process helps the user to capture the Search Warrant Details.

First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. For the user SP The navigation path for the Creation of a Search Warrant form is: Department DSRAnti Evasion Search Warrant Create
Figure - 293: Navigation on the DSR Menu For Search Warrant
14.3.3 Attachments
There are two Attachments at the time of Creation of Search Warrant which is Notings Attachment and the other one is Document Attachment.
450

There is approval involved in Search Warrant. It is drafted by SP, After which it is forwarded to ACDC, and then it is forwarded to JCAD for approval. The Approval Flow is explained in Detail under Operating Instructions.
Figure - 294: Creation of Search Warrant First Screen. If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. 451

Table-52: Field description and validations for Search Warrant First Screen Sl. Field/Element Description Validation Examples No Name 1 Registration Registration Automatically Automatically Number number of the fetched from fetched from the Assessee the system. system. 2 Assessee The name of the Automatically Automatically Name unit that is fetched from fetched from the registered. the system. system. 3 Address of the Address of the Automatically Automatically Registered Unit Registered Unit fetched from fetched from the the system. system. 4 Commissionera Commissionerat Automatically Automatically te e Name, which fetched from fetched from the assessee the system. system. belongs to. 5 Division Division Name, Automatically Automatically which assessee fetched from fetched from the belongs to. the system. system. 6 Range Range Name, Automatically Automatically which assessee fetched from fetched from the belongs to. the system. system. Details of Person to whom Warrant is Issued 7 Name Name of the No Validations Kamal Kumar representative of Performed. the business unit (Assessee) 8 Description Description No Validations Manager Performed. 9 Address Postal address No Validations 78 Hauz Khaz, of the Performed. New Delhi - 89 representative of the business unit to whom the warrant is issued Notings 10 Enter Notings Free flow text No Validations Superintendents Performed. Comments 11 Notings Attach Attach No Validations Notings_Attach.txt supporting Performed. documents for Noting(s) 12 Attach Any relevant No Validations Document_attach. Document documents Performed. Doc
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Figure - 295: Confirmation of Search Warrant Screen. If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
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Figure - 297: Response screen The Search Warrant number is generated automatically by the system is unique and can be used for later reference. The format for Search Warrant number is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
454

After this Search Warrant is forwarded to ACDC, then (assuming) it is forwarded to JCAD for Approval .Search Warrant may be sent back for modification also. but finally it comes to JCAD for Approval. Navigation Path for Approving/Send Back/Reject Search Warrant is. Department DSRApprove Search Warrant
Figure - 298: Navigation on the DSR Menu For Approval of Search Warrant
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Figure - 299: Creation of Search Warrant Approval Screen If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
456

In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-53: Field description and validations for Search Warrant Approval Screen
Sl. Field/Element No Name Notings 1 Enter Notings
Description
Validation
Examples
Notings Attach
Notings
Text.doc
457
Figure - 300: Confirmation of Search Warrant Approval Screen If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. If the User wants to send back the Search Warrant to previous level, User has to click on the Send Back Button.
458

If the User wants to reject the Search Warrant, User has to click on the Reject Button. After Clicking on the Button Approve, The user has to again perform the signing ceremony.
459

Save: On clicking the save button, details entered on the Create Search Warrant will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Search Warrant and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s).
Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before. Forward: With help of this button, the user can forward the Search Warrant to next higher level. Send Back: With help of this button, the user can send back to the same user from where it was forwarded. Approve: Warrant. With help of this button, the user can approve the Search
Reject: With help of this button, the user can reject the Search Warrant. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment.
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14.4 View Search Warrant

14.4.1 Description To view details of submitted Search Warrant. 14.4.2 Navigational Path
First the CBEC Officials (SP/ACDC/JCAD/Commissioner/Chief Commissioner/Commissioner Appeals) have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. The navigation path for the View Search Warrant is: Department DSRSearch WarrantView
Figure - 303: Navigation on the DSR Menu For View Search Warrant
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14.4.3 Attachments
There are attachments to be viewed while viewing of a search warrant.

There is no approval flow for Viewing of a Search Warrant
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Figure - 304: View Search Warrant Screen If the User wishes to click on the Print Button, it would allow the user to take the print of the screen. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.
463

Close: The close button will close the View Search Warrant and take the user back to the home page screen. Print: This allows the user to take print out of the View Search Warrant screen.
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14.5 Filing a Seizure Report

14.5.1 Description
The process is used to capture the Seizure Report Details.

First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. For the user SP The navigation path for the Creation of a Seizure Report form is: Department DSRAnti Evasion Seizure Report Create
Figure - 305: Navigation on the DSR Menu For Seizure Report
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14.5.3 Attachments
There are two Attachments at the time of Creation of Seizure Memo which is Notings Attachment and the other one is Document Attachment.

There is approval involved in Seizure Memo. It is Drafted by SP, After which it is forwarded to ACDC and then it is forwarded to JCAD for approval. The Approval Flow is explained in Detail under Operating Instructions.
466

Figure - 306: Creation of Seizure Report Screen.
467

If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-54: Field description and validations for Seizure Report Screen Sl. Field/Element No Name 1 Registration Number Description Registration number of the Assessee The name of the unit that is registered. Address of the Registered Unit Validation Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Automatically fetched from the system. 2 Assessee Name Automatically fetched from the system. 3 Address of the Automatically Registered Unit fetched from the system. 4 Commissionerate Commissionerate Automatically Name, which fetched from assessee the system. belongs to. 5 Division Division Name, Automatically which assessee fetched from belongs to. the system. 6 Range Range Name, Automatically which assessee fetched from belongs to. the system. Details of Goods Seized 7 Seizure Date Date on which The format Seizure was should be Conducted DD/MM/YYYY, Should be Past or Present Date. 8 Sl No Serial number to Automatically identify each row fetched from the system. 9 CETSH CE Tariff Validated
02/05/2007
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Sl. Field/Element No Name Description Subheading of the goods seized A free flow text column to describe the goods seized This column captures the condition of the goods. The goods condition can be one of the following Perishable Hazardous Prone To Deprecate None Duty applicable to the goods seized It is the percentage of the total assessable value of the goods payable as excise duty It is the specific value payable as excise duty on the total assessable value Number of goods Validation against the Database. No Validations Performed. Examples
10
Goods Description
Goods Description
11
Goods Condition
Depreciable
12
Duty Head
13
Rate Of Duty (Ad valorem)
Validated against the Database. Must be Positive No.
BED
25
14
Rate of Duty (Specific)
Must be Positive No.
15 16 17
Quantity Goods Value Duty Involved
Must be Positive No. Assessable value Must be of the goods Positive No. It is the amount Must be of duty leviable Positive No. on the goods
25000 50000 25000
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Sl. Field/Element Description No Name Details of the Offending Goods 18 S No Serial number to identify a row uniquely 19 Goods Description of the Description offending goods 20 Value of the assessable value goods of the offending goods Mode of Operation 21 Description This is a free flow text column that captures description of the mode of operation. Rules Contravened 22 Sl No Serial number to identify a row 23 Excise section / rule Description Validation Examples
Automatically fetched from the system. Goods Description
Must be Positive No.
450000
Mode of Operation
24
Remarks
Automatically fetched from the system. Description of the No Validations section, rule Performed. contravened by the Assessee A free flow text No Validations column to enter Performed. the remarks on the rules contravened Serial number to identify a row Name of the official who participated in the seizure Designation of the official who has participated in the seizure A free flow text Automatically fetched from the system. No Validations Performed.
Automatically fetched from the system. Excise section / rule Description
Remarks
Details of Officers 25 Sl No
Automatically fetched from the system. K L Gupta
26
Name of the official
27
Designation of the official
No Validations Performed...
Assistant Commissioner
28
Role Played
No Validations
Role Played
470

Sl. Field/Element No Name Description column to describe the role played by the officer Validation Performed. Examples
Brief Facts of the Case 29 Details Description of the No Validations case Performed. Notings 30 Enter Notings Free flow text No Validations Performed. 31 Notings Attach Attach supporting No Validations documents for Performed. Noting(s) 32 Attach Document Any relevant No Validations documents Performed.
Brief Facts of the Case Superintendents Comments Notings_attach.txt
Document_attach.Doc
471
Figure - 307: Confirmation of Seizure Report Screen. If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data.
472

473
The Seizure Memo number is generated automatically by the system is unique and can be used for later reference. The format for Seizure Memo number is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE After this Seizure Memo is forwarded to ACDC, then (assuming) it is forwarded to JCAD for Approval .In between Seizure Memo may be sent back for modification also. but finally it comes to JCAD for Approval. Navigation Path for Approving/Send Back/Reject Seizure Memo Department DSRApprove Seizure Memo
Figure - 310: Navigation on the DSR Menu For Approval of Seizure Report
474
Figure - 311: Seizure Reports for approval
475
Figure - 312: Creation of Seizure Report Approval Screen 476

If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen. Table-55: Field description and validations for Seizure Report Approval Screen Sl. Field/Element No Name Notings 1 Enter Notings Description Validation Examples
Notings Attach
Notings
Tasks.doc
477
Figure - 313: Confirmation of Seizure Report Approval Screen
478

If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. If the User wants to send back the Seizure Memo to previous level, User has to click on the Send Back Button. If the User wants to reject the Seizure Memo, User has to click on the Reject Button. After Clicking on the Button Approve, The user has to again perform the signing ceremony.
479

Save: On clicking the save button, details entered on the Create Seizure Report will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Seizure Report and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s).
Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before. Forward: With help of this button, the user can forward the Seizure Report to next higher level. Send Back: With help of this button, the user can send back to the same user from where it was forwarded. Approve: With help of this button, the user can approve the Seizure Report. Reject: With help of this button, the user can reject the Seizure Report. Browse: With the help of this button, the user can search and choose the attachments (Files) to be uploaded as Notings or document attachment.
480
14.6 View Seizure Report

14.6.1 Description To view details of submitted Seizure Report. 14.6.2 Navigational Path
First the CBEC Officials (SP/ACDC/JCAD/Commissioner/Chief Commissioner/Commissioner Appeals) have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change; user will find a different set of menu items. The navigation path for the View Seizure Report is: Department DSRSeizure Report View
Figure - 316: Navigation on the DSR Menu For View Seizure Report
481

14.6.3 Attachments
There are attachments to be viewed while viewing of a seizure report.

There is no approval flow for Viewing of a Seizure Report
482

Figure - 317: View Seizure Report Screen
483


Close: The close button will close the View Seizure Report and take the user back to the home page screen. Print: This allows the user to take print out of the View Seizure Report screen.
484
14.7 Filing Summons

14.7.1 Description
The process is used to capture the Summons Details.

First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. For the user SP The navigation path for the Creation of a Summons form is: Department DSRAnti Evasion Summons Create
Figure - 318: Navigation on the DSR Menu For Summons
14.7.3 Attachments
There are no attachments.

There is no approval workflow. 485

Figure - 319: Creation of Summons Screen. If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen.
486

Table-56: Field description and validations for Summons Screen Sl. No 1 Field/Element Name Registration Number Assessee Name Description Registration number of the Assessee The name of the unit that is registered. Address of the Registered Unit Validation Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. J K Rao
Commissionerate Commissionerate Name, which assessee belongs to. 5 Division Division Name, Automatically which assessee fetched from belongs to. the system. 6 Range Range Name, Automatically which assessee fetched from belongs to. the system. DETAILS OF THE PERSON WHO IS SUMMONED 7 Issued In the Name of the No Validations Name Of person who is Performed. summoned 8 Address Postal address of No Validations the person who is Performed. summoned CASE DETAILS 9 Case Pertaining Description of the No Validations case Performed. 10 Case Details of the No Validations Against/About person against Performed. the case is filed SECTIONS 11 Sections Invoked Description of the No Validations sections invoked Performed. to summon the representative of the Assessee
K 9 , Nehru Nagar, Ghaziabad UP - 89 Duty Evasion Duty Evasion
22- AB
487

Sl. Field/Element No Name Details of Appearing 12 Date Description Validation Examples
Date of appearing
13
Time of appearing 14 Address Postal address of the office in which is asked to appear Source Document Details 15 Sl No Running serial number to identify the source documents 16 Source Name of the Document Type source documents. The list of values will be maintained in the Database and the same will be provided as a drop down. Ex: ER-1, ER-2, ARE-1, CT3, FAR
Time
The format should be DD/MM/YYYY, Should be Past or Present Date. No Validations Performed. No Validations Performed.
15/05/2007
12:00 pm 88 l , AK Towers, First Floor,Nehru Place, New Delhi 98 Automatically fetched from the system.
ER-1
17
If the document Validated can be uniquely against the identified then the database. user can specify the unique identifier here Source Document Date The format should be DDMMYYYY 05/04/2007
18
Source Document Date
488

Sl. No 19 Field/Element Name Period From Description The starting period under which the documents are referred Validation The format should be DDMMYYYY. Should be within the coverage period earlier mentioned The format should be DDMMYYYY. Should be within the coverage period earlier mentioned No Validations Performed. Examples 05/04/2007
20
Period To
The ending period under which the documents are referred
10/04/2007
Details
Details
489
Figure - 320: Confirmation of Summons Screen. If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page.
490

Figure - 322: Response screen The Summons number is generated automatically by the system is unique and can be used for later reference. The format for Summons number is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
491

Save: On clicking the save button, details entered on the Create Summons will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Summons and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s).
Modify: This will take user to the first screen for any modification. Reset: This will reset all the data in the form as it was before.
492
14.8 View Summons

14.8.1 Description To view details of submitted Summons 14.8.2 Navigational Path
First the CBEC Officials (SP/ACDC/JCAD/Commissioner/Chief Commissioner/Commissioner Appeals) have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change; user will find a different set of menu items. The navigation path for the View Summons is: Department DSRSummons View Summons
Figure - 323: Navigation on the DSR Menu For View Seizure Report
14.8.3 Attachments
There is no Attachment while Viewing of a Summons.
493

There is no approval flow for Viewing of a Summons
Figure - 324: View Summons Screen If the User wishes to click on the Print Button, it would allow the user to take the print of the screen. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.
494

Close: The close button will close the View Summons and take the user back to the home page screen. Print: This allows the user to take print out of the View Summons screen.
495
14.9 Filing Rewards

14.9.1 Description
The process is used to capture the Rewards Details.

First the User (SP) has to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. here the menu items will change, user will find a different set of menu items. For the user SP The navigation path for the Creation of a Reward form is: Department DSRAnti Evasion Rewards Create
Figure - 325: Navigation on the DSR Menu For Rewards
14.9.3 Attachments
There is one attachment while creation of rewards.
496

There is no approval workflow.
Figure - 326: Creation of Rewards Screen. If the User wishes to click on the Clear Button, it would clear all the data added by the user. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. In order to proceed further, the User has to click on the Save Button which would lead to the confirmation screen.
497

Table-57: Field description and validations for Rewards Screen Sl. No 1 Field/Element Name Registration Number Description Registration number of the Assessee The name of the unit that is registered. Address of the Registered Unit Validation Examples Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system. Automatically fetched from the system.
Automatically fetched from the system. 2 Assessee Automatically Name fetched from the system. 3 Address of the Automatically Registered fetched from Unit the system. 4 Commissioner Commissionerat Automatically ate e Name, which fetched from assessee the system. belongs to. 5 Division Division Name, Automatically which assessee fetched from belongs to. the system. 6 Range Range Name, Automatically which assessee fetched from belongs to. the system. Details of Disbursal Award 7 Amount This is total Must be Sanctioned as amount in Positive No. Advance/ Final rupees Reward sanctioned as an advance or final reward 8 Order Number The order No Validations number against Performed. which the reward was sanctioned 9 Order Date Date on which The format the order was should be issued DD/MM/YYYY , Should be Past or Present Date. 10 AE-1 Number The information Automatically report number fetched from for which the the system.
500000
TEMPA0057XX M001_AC_2007_001_ OIO
29/03/2007
498

11
12 13
reward is being sanctioned Detection Date Date on which the detection was made based on the information provided in AE1 Contingent Bill Contingent Bill Number Number Bill Date Contingent Bill Date
The format should be DD/MM/YYYY , Should be Past or Present Date. No Validations Performed. The format should be DD/MM/YYYY , Should be Past or Present Date. No Validations Performed. No Validations Performed. No Validations Performed.
02/05/2007
No Validation /Format 01/05/2007
Details of Disbursing Authority 14 Officer Name Officer Name 15 Officer Designation Notings 16 Attach Document Officer Designation Any relevant documents
Ram Sinha Joint Commissioner
Document_attach.Doc
499
Figure - 327: Confirmation of Rewards Screen. If the User wishes to click on the Modify Button, it would redirect the user to first create screen and user can modify the keyed in data. If the User wishes to click on the Cancel Button, it would result in the cancellation of the current process and the user be would be redirected to the home page. After Clicking on the Button Sign and Submit, The user has to again perform the signing ceremony.
500
Figure - 329: Response screen The Rewards number is generated automatically by the system, is unique and can be used for later reference. The format for it is REGISTRATIONNUMBER_SHORTDESIGNATION_YYYY_SERIALNO_ENTIT YCODE
501

Save: On clicking the save button, details entered on the Create Rewards will be saved to the confirmation screen. Sign and Submit: With help of this button user signs the electronic document and submits it for further processing. The saved data on the confirmation screen will be submitted to the database. Cancel: The cancel button will cancel the filling process of the Rewards and take the user back to the home page screen. Add: User can add more details in the application by using Add button. Delete: The delete button deletes the selected row(s).
502
ACES USER MANUAL CE DISPUTE RESOLUTION 14.10 View Rewards

14.10.1 Description To view details of submitted Rewards 14.10.2 Navigational Path
First the CBEC Officials (SP/ACDC/JCAD/Commissioner/Chief Commissioner/Commissioner Appeals) have to follow the process 2.3 to view a case portfolio. After the user views the particular case portfolio, user is already entered inside a case. Here the menu items will change user will find a different set of menu items. The navigation path for the View Rewards is: Department DSRAnti Evasion View Rewards
Figure - 330: Navigation on the DSR Menu For View Rewards
503

14.10.3 Attachments
There is one attachment to be viewed while viewing of rewards.

There is no approval flow for Viewing of a Reward.
Figure - 331: View Rewards Screen If the User wishes to click on the Print Button, it would allow the user to take the print of the screen. If the User wishes to click on the Close Button, it would result in the Closing of the current window user be would be redirected to the home page.
504

Close: The close button will close the View Rewards and take the user back to the home page screen. Print: This allows the user to take print out of the View Rewards screen.
505

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ACES USER MANUAL CE DISPUTE RESOLUTION

Automation of Central Excise and Service Tax

User Manual For CE- Dispute Resolution

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

1 Introduction CE Dispute Resolution

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

2 Preparation of Case Portfolios

ACES USER MANUAL CE DISPUTE RESOLUTION

2.1 Creation of a Case Portfolio

2.1.2 Navigational Path

Navigation on the DSR Menu for Create Case Portfolio

ACES USER MANUAL CE DISPUTE RESOLUTION

2.1.5 Operating Instructions

ACES USER MANUAL CE DISPUTE RESOLUTION

Case Portfolio Create Screen

ACES USER MANUAL CE DISPUTE RESOLUTION

Automatically Fetched By the System.

Automatically Fetched By the System.

Automatically Fetched By the System.

Automatically Fetched By the System.

No Validations Differential Duty Performed.

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

Cannot be a negative number.

Automatically generated by the system. The issue subject is populated automatically.

Automatically generated by the system Clandestine Removals, Exports

The issue Description is populated automatically.

The issue Description is populated automatically.

Generated by the system

Automatically generated by the system

ACES USER MANUAL CE DISPUTE RESOLUTION

Source Document Number

Source Document Date Period From

Validated against the database.

TEMPA0076XXM001_ CT2_09012007 _001_REQ

No Validations Details Performed.

ACES USER MANUAL CE DISPUTE RESOLUTION

Case Portfolio Confirm Screen

ACES USER MANUAL CE DISPUTE RESOLUTION

Figure - 5: Signing Wizard Box

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

ACES USER MANUAL CE DISPUTE RESOLUTION

2.2 Modification a Case Portfolio

2.2.2 Navigational Path

Navigation on the DSR Menu for Modify Case Portfolio

ACES USER MANUAL CE DISPUTE RESOLUTION

2.2.5 Operating Instructions

Search Modify Case Portfolio Screen

ACES USER MANUAL CE DISPUTE RESOLUTION