Central Excise Circular No. 861/19/2007-CX dated
07.12.2007Operationalization of Large Taxpayer at Chennai
The undersigned is directed to refer to the Board’s circular No. 834/11/2006-CX,
dated 05.10.2006, wherein the instructions regarding working of Large Taxpayer
Unit at Bangalore were issued. The Large Taxpayer Unit at Chennai has been made
operational from 01.12.2007. In this regard, notification No. 40/2007-CE(NT),
dated 30.11.2007, has been issued.
2. The instructions contained in the aforesaid circular shall apply mutatis
mutandis in respect of the LTU, Chennai subject to the following changes made in
Para I (a) and Para XIV (iv):
Para I: (a)- Filing of returns (Central Excise and Service Tax) – As a
transitional measure, the returns for the month of November, 2007 ( to be filed
in December, 2007) will be filed with the erstwhile jurisdictional officers and
the returns for the month of December, 2007, onwards shall be filed in the LTU.
Para XIV: (iv)- In case of any time-bound matter like review of orders or filing
of appeal or hearing of the cases in the Court, etc., the present jurisdictional
Commissioner should handle the matter for the month of December, 2007, and
thereafter, the cases should be transferred. For other time-bound matters, where
the action is required to be taken during the next one month, i.e., the month of
January, 2008, the jurisdictional Commissionerate should send a D.O. letter
explaining the relevance details of these cases.
3. The field formations as well as trade and industry may be suitably informed.
4. Hindi version will follow.
Copy to:- All sections under CBEC
Under Secretary to the Government of India
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