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4. Initiation of action and publication. (1) If the Commissioner of Central Excise, having jurisdiction over such person, is satisfied that it is necessary or expedient in the public interest to publish the names and any other particulars as he deems fit, he shall after due verification of the facts, and the circumstances of the case, forward a proposal in the Annexure appended to these rules for such publication to the jurisdictional Chief Commissioner.
(2) The jurisdictional Chief Commissioner, on receipt of proposal referred to in sub-rule (1), shall within fifteen days from the receipt of such proposal, examine it and if he is satisfied that circumstance of the case justify such publication, may make a recommendation to the Board accordingly.
(3) On receipt of the recommendation by the Board, or on its own, the Central Government, may cause publication of the name and other particulars in a manner as specified in rule 3.
ANNEXURE
Proforma for forwarding the proposal for publishing of names and other details
1. Name and address of the assessee/person:
2. STC No./Registration No.(if any):
3. Constitution of assessee:
(Proprietorship/partnership/Private Ltd /Public Ltd/Registered Trust/ Society/Other (specify))
4. Commissionerate:
5. Division:
6. Details of offence committed:
7. Amount involved (service tax/interest/penalty/ amount u/s 73A are to be shown separately):
8. Adjudication details:
9. Whether appeal period has expired with any appeal having been filed/ appeal filed has been disposed of: (in case of the latter, particulars of the order-in- appeal)
10. Reasons for proposing publication of name and other particulars.
11. Name, address and other details proposed for publication;
12. Involvement of person/assessee whose name and other details are to be published:
13. Details of previous offences, if any:
14. Comments, if any:
Signatures of Commissioner of Central Excise/Service Tax (With name and official seal)
Date:
Comments and Recommendations by the Chief Commissioner
Signatures of Chief Commissioner of Central Excise/Service Tax (With name and official seal)
Date:
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