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Central Excise Attachment

Attachment Diary – Week:3 (26Mar-30Mar, 2012)

--Vinay Kumar Kantheti (Probationer)

Day1: 26Mar2012

  We attended a full day seminar on ‘Budget 2012-13’ organised by NACEN RTI, Chennai

at the Nungambakkam office.

  R. Sekar sir, Commissioner, Pune-I, talked about the overall changes brought out by the

budget.

  S. Kannan sir, AGD, DG of Audit, Chennai, talked about the changes brought in the

Service Tax administration.

  Both the lectures were very informative and analytical and had elicited lot of discussion

from the audience.

  Also, we interacted with the senior officers who attended the seminar.

Day2: 27Mar 2012

  We went to the Audit section. Kannathasan sir, DC(Audit), discussed with us about the

overall functioning of the department and such other general issues from his vast

experience. We talked about Customs, Central Excise & Service Tax and about postings,

transfers and living conditions etc.

  In the late afternoon, we discussed some of the issues contained in the March MCM.

Day3: 28Mar 2012

  We went to the R&T section (Review & Tribunal).

  K.Ramanji, Superintendent, explained us the flow of adjudication & appeal procedures

followed.

  We went through 2 files where the Commissioner (Appeals) reversed the order of the

AC and the Committee of Commissioners accepted it.

  In the late afternoon, we went to the Technical section.

  J. V. Subramaniumji, Superintendent, explained us the major activities of the section:

Provisional Assessment extension beyond 6 months, Job Work Permission, Petrol

subsidies to the Embassies etc.

  We went though a Provisional Assessment extension file.

Day4: 29Mar 2012

  We visited the LTU-Chennai. S.Chandramohan sir, ADC, explained us the purpose,

objectives, structure and functioning of the Large Taxpayer Unit.

  It was a wonderful experience visiting the LTU. I just wondered if the whole of CBEC andCBDT merge into one and the whole country becomes one single LTU !!

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  In the late afternoon, we went to the Audit section.

  Ms.Anuradhaji, Superintendent, explained us about the audit procedure from beginning

to the ending: selection of the company to be audited, asking for documents, preparing

Draft Audit Plan, getting it approved, onsite audit, post-audit report, giving the assessee

an opportunity to explain himself, raising an audit para, MCM, SCN or dropping the paraetc.

Day5: 30Mar 2012

  We called on Mr.Rajbans Singh Chahal, Commissioner, Chennai-II, and thanked him for

taking care of us probation for the past 3 weeks.

  Sir advised us about the need to expeditiously clear-off the files and making it a habit.

Infact, sitting on the files for days together without clearing them seems to become a

habit pattern.

 He explained how such working style gives lot of mental peace, sends positive signals tothe sub-ordinates & seniors and to the trade.

  He suggested not to delay the files relating to employee welfare as they have a bearing

on the motivation & morale of the officers.

  After that we called on the ADC Jagannathan sir and thanked him.

  Then we had discussion with Mr.Alagesanji, Superintendent, Preventive. He is a very

cheerful person, being a national level volleyball player and a meditator.

  In the afternoon, we went to the P&V section. Mr.Manivannanji, Superintendent,

explained us about IPR returns, DPC, Vigilance, Promotion related issues etc.

  We went to the Administration Section and had discussion with the AO.

  Later, we went to the Establishment section.

  Thus, our attachment with the Chennai-II Commissionerate concluded fruitfully.