Performance

General Analysis

The Central Excise Commissionerates and DGCEI are partners in the fight against evasion of central excise duty and service tax. While the Commissionerates, with their extensive data base about units in their jurisdiction and presence in the field are the first line of defence against duty evasion, DGCEI specialises in collecting specific intelligence about evasion of substantial revenue. The intelligence so collected is shared with the commissionerates and investigations are also undertaken by DGCEI in cases having all India ramification.

DGCEI and the Commissionerates put together, detected Central Excise duty evasion of Rs.5392.82 crores in 3088 cases during 2009-2010. The share of evasion detected by DGCEI was Rs.772.49 crores in 439 cases, which represents 14.32% of the total duty evasion detected and 14.21% of the total number of cases. The evasion of Service Tax detected during this period comes to Rs.8718.90 crores in 3967 cases out of which DGCEI detected Service tax evasion of Rs. 4226.78 crores in 485 cases, which represents 48.48% of the total tax evasion detected and 12.23% of the total number of cases.

ANTI-EVASION PERFORMANCE OF DGCEI

Year

Central Excise

Service Tax

Voluntary Payments during investigations (in Rs. Crores)

No. of Cases

Duty Evasion detected (In Rs. Crores)

No. of Cases

Duty Evasion detected (In Rs. Crores)

2007-2008

404

1102.88

537

3465.98

662.90

2008-2009

518

827.12

362

2565.73

532.07

2009-2010

439

772.79

485

4226.78

374.42

2009-10
(Upto Dec, 09)

322

548.04

329

3776.50

242.59

2010-11
(Upto Dec, 10)

510

880.24

340

4153.44

291.73

 

 

ANTI EVASION PERFORMANCE OF DGCEI & COMMISSIONERATES
Year
No. of cases Commissionates(CEx. & ST)
No. of cases DGCEI (CEx. & ST)
Amt Detected Commissionerates(CEx. & ST)(Rs in crores)
Amt.Detected DGCEI(CEx. & ST)(Rs in crores)
2007-2008
4966
941
2783.86
4568.86
2008-2009
4490
880
4342.98
3392.85
2009-2010
5785
924
8247.27
4999.57

 


Intelligence Gathering and Co-ordination

The most important function of the Directorate General is collection, collation and dissemination of intelligence relating to evasion of central excise duty & service tax. For this purpose, DGCEI maintains a close liaison with the field formations, i.e., the Commissionerates. The DGCEI disseminate the intelligence reports, alert circulars, modus operandi circulars etc. to the Commissionerates at regular intervals. This interaction and dissemination of information is not a one-way traffic. The Directorate General receives critical inputs from the Commissionerates in the form of AE-2 reports, audit reports and other special reports which are examined and circulated to field formations, as needed.

Progress of Investigation and Adjudication

The Directorate General paid special attention to the completion of pending investigations. As a result, 858 Show Cause Notices demanding a total duty of Rs. 3924 crores were issued during 2009-2010. During the year 2009-2010, 462 cases booked by the Directorate General were adjudicated as against 561 cases during the previous year.

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