CENTRAL EXCISE COMMISSIONERATE, DELHI-III,GURGAON

A BRIEF OVERVIEW

GURGAON: A BRIEF HISTORYThe genesis of modern Gurgaon is a tank and

a village dating to the period of  Lord Krishna’s Mahabharata.

It is believed that the five Pandava brothers had presented this village to their guru, the great Dronacharya, as guru dakshina. 

The launch of the automotive company Maruti jump started Gurgaon's growth

Gurgaon is a major industrial city and is also one of India’s major IT & Outsourcing hubs.

GENERAL PROFILEIn October, 1989 Central Excise Gurgaon Division

was created under Delhi CommissionerateA separate Central Excise Delhi-III Commissionerate

was created in July, 1997 comprising revenue districts of Gurgaon, Rewari, Narnaul and Mewat

There are five Central Excise DivisionsThere are three operational ICDsTwo more ICDs at Pali and Bawal are in the pipelineThe important industries in Gurgaon are

automobiles, textiles, biotech, agro tech, MNCs, EOUs, STPs, SEZs etc.

REVENUE ANALYSISThe revenue target for the financial year 2013-14

has been fixed at Rs.2895 Cr which is up by 31.35 % as compared to Target of Rs. 2204 Cr in the last financial year 2012-13

As compared to the moving target upto the month of October, 2013, the revenue realization has fallen short by Rs. 340.78 Cr(i.e. -21.92%)

The revenue shortfall in the period April to October of the financial year is because of utilization of accumulated Cenvat Credit during Jan – Mar 2013 when the assessees were encouraged to pay more from PLA to meet the revenue target of the Zone

It is seen from the revenue realization during the months from August to October, 2013 that the revenue is picking-up and we are hopeful that the target would be achieved

Revenue Trends (Fig. in Cr.)Year Target Gross Revenue

RealizedNet Revenue

RealizedPLA + Cenvat Gain/Loss vis-

à-vis Target

2011-12 2125 1773 1642.35 12673.74 - 482.65 (- 22.71%)

2012-13 2204 (up by 3.72 %)

2775 2645.15 17234.49 + 441.15 (+ 20.02 %)

2013-14 (upto September 13)

2895 (up by

31.35%) (1554.33)

1316 1213.55 10243.85 - 340.78 (-21.92%)

CUSTOMS (ICDs)

Customs Revenue target for 2013-14 has been fixed at Rs. 2280 Cr

The realization upto October, 2013 is Rs. 1305.35 Cr as against Rs. 1065.78 Cr during the corresponding period of last year, thus showing an increase of Rs. 239.57 Cr(+ 22.48%).

KEY PERFORMANCE AREAS

ADJUDICATIONThere is no case pending for adjudication for

more than one yearSpecial Drive is on to bring down the

pendency below 9 monthsDuring the current financial year (i.e April –

October 2013) 90 cases have been disposed at Commissioner Level

AUDIT PERFORMANCEUpto October, 2013, a total of 208 units have

been audited & paras involving duty of Rs. 42.27 Cr have been detected.

Rs. 15.20 Cr have been spot debited as against Rs. 12.58 Cr during corresponding period of last financial year

Year No. of units

Audited

No. of Para

raised

Amount

involved

Spot Debited

2012-13 549 1553 97.61 27.73

2012-13(upto

Oct.12)

388 1072 50.78 12.58

2013-14(upto

Oct.13)

261 742 42.27 15.20

ANTI-EVASIONA total of 71 cases involving Central Excise

Duty of Rs. 35.78 Cr were detected during financial year 2012-13

Rs. 12.66 Cr was got debited under Anti-Evasion Ops

19 cases involving duty of Rs. 3.56 Cr have been detected during the period April- October, 2013

Year No. of Cases Duty Detected Duty Realised

2012-13 71 35.78 12.66

2012-13 (upto Oct.

12)

35 24.34 5.93

2013-14 (upto Oct.

13)

19 3.56 6.19

ARREAR REALISATIONA total of Rs. 48.07 Cr was recovered as

arrears of revenue during the last financial year

The figures for the current financial year is Rs. 7.97 Cr upto October, 2013

Pending arrears above 10 lakh are as under:Non-Recoverable Arrears Recoverable Arrears

No. of Cases Amount

Involved

(in Crore)

No. of Cases Amount

Involved

(in Crore)

243 1048.47 40 17.91

REFUND/REBATEThere is no refund case pending over more

than 3 months in this Commissionerate.

CALL BOOK CASES: A total number of 470 cases are kept in

Call book involving an amount of Rs. 643.98 Cr up to October, 2013. Details are as under:

Reason for

pending

Cases in

which Deptt.

Has gone in

appeal

Cases where

injuction has

been issued

by SC/HC/

Tribunal

Cases where

audit

objections

are contested

Cases where

Board has

specifically

ordered the

case to kept

in call book

Total

No. of cases

pending

296 17 156 01 470

Amount

involved

( Rs. in

Crores)

198.38 19.34 425.89 37.50 643.98

THANKS