CAG’s Audit Report

   
 

CAG’s Audit Report No. 7 of 2006

Sl No.

Name of the Assessee

Para No.

  1.  

Ms. IOCL, Rajbandh

14.6

  1.  

M/s Diamond Beverages(P) Ltd.

11.2.4

  1.  

M/s Alloy Steel Plant, Durgapur

15.2.1

  1.  

M/s. IOCL, BPCL, Siliguri

11.2.6

  1.  

M/s. Kesoram Spun Pipes & Foundries Ltd. Hooghly

10.16

  1.  

M/s Stone (I) Ltd., Kolkata

12.7

  1.  

M/s. Pepsico(I) Holdings (P) Ltd., 24 Pgs.

10.5.1

  1.  

M/s Landis Gyr Ltd., 24 Pgs.

20.6

  1.  

M/s. Alloy Steel Plant, Durgapur

14.3.1

  1.  

M/s Shyam Sel Ltd. , Burdwan

11.9

  1.  

M/s TIL Ltd., Kolkata

10.5.1

  1.  

M/s. IOCL, Haldia Refinery

14.2

  1.  

M/s. IOCL, Haldia Refinery

10.18

  1.  

M/s. Alloy Steel Plant Ltd., Durgapur

11.4.1

  1.  

M/s. Bata India Ltd. 24 Pgs.

12.2.3

  1.  

M/s. Vesuvius India Ltd., Kolkata

11.2.5

  1.  

M/s. IOCL, Mourigram, Howrah

11.5.3

  1.  

M/s IOCL, Siliguri ; M/s IOCL, Haldia

11.9

  1.  

M/s. Hyderabad Industries Ltd., Hooghly

20.6

  1.  

M/s. Bata India Ltd, Kolkata & Paharpur Cooling Towers Ltd., 24 Pgs.

10.6.2

  1.  

M/s. NICCO Corp. Ltd.

20.6

  1.  

M/s. New Tobacco Co. Ltd., Kolkata

20.1.3

  1.  

M/s. IOCL, Haldia ; M/s. IOCL, Siliguri

9.1.1

  1.  

M/s. Indian Rayon & Industries Ltd. Siliguri

10.5.1

  1.  

M/s. IOCL, Siliguri

11.5.5

  1.  

M/s Paharpur Cooling Towers Ltd., Kolkata

10.2.1

  1.  

Cooch Behar Division

16.2

CAG’s Audit Report No. 6 of 2006 (Performance Audit)

Sl. No.

Reviews

Para No.

 1.

Review on delay in finalisation of demands

4.1 to 4.12

2.

Review on service tax on manpower recruitment agency’s services and security agency’s services

5.1 to 5.17

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 CAG’s Audit Report No. 11 of 2005
Regular Audit

Sl. No.

Name of the Assessee

Para No.

1

M/s Durgapur Steel Plant, Durgapur

8.3

2

M/s. Xpro India Ltd., Biax Div. Bankura

9.7

3

M/s. Siemens PCN Pvt. Ltd., Kolkata

6.17

4

M/s. Jessop & Co. Ltd., Kolkata

9.7

5

M/s Exide Industries Ltd., 24 Pgs.

9.7

6

M/s Cure-N-Care Products Pvt. Ltd., 24 Pgs.

8.6

7

M/s Bata India Ltd., 24 Pgs.

9.3.4(a)

8

M/s Tata Metaliks Ltd., Kharagpur

6.1.5

9

M/s Haldia Petrochemicals Ltd.

10.2

10

M/s India Foils Ltd.,

9.7

11

M/s IOC(Marketing Div.)

8.1.2

12

M/s HIndusthan Lever Led., Kolkata

6.17

13

M/s. Stone (I) Ltd.

15.7

14

M/s. IOCL, Haldia

8.2

15

M/s D.S.P. , Durgapur

7.3.1

16

M/s. D.S.P. Durgapur

6.10.2

17

M/s Bengal Waterproof Ltd.

9.3.4(b)

18

M/s Haldia Petrochemicals Ltd.

9.4.2(a)

19

M/s Kesoram Rayon Ltd., Hooghly

8.4.2

20

M/s. Hind Lever Chemicals Ltd., Haldia

6.1.1

21

M/s. Electrosteel Castings Ltd.

12.2.3(b)

22

M/s BPCL, BudgeBudge

4.1

23

M/s IOCL, Haldia

6.1.5

24

M/s. MCCPTA(I) Ltd. Haldia

6.10.1

25

M/s. Bengal Waterproof Ltd.

8.6

Reviews

1

Review on Motor Vehicles for transport of Persons & goods.

2.1 to 2.12

2

Review on the working of Excise Audit 2000

3.1 to 3.14

3

Review on Service Tax on Consulting Engineers’ Services, Architects Services and Interior Decorators Services

14.1 to 14.22

CAG’s Audit Report No.11 of 2004
Regular Audit

Sl. No.

Name of the Assessee

Para No.

1

M/s Hindusthan Leve Ltd., Kolkata

7.2.2

2

M/s. TIL, Khardah

5.13

3

M/s IOCL, Siliguri ; M/s. BPCL, Siliguri

9.1.3

4

M/s. IISCO, Burnpur

8.2.2

5

M/s PCBL, Durgapur

5.7.2

6

M/s. Hindusthan Engineers & Industries Ltd.

13.2.3

7

M/s. IOC, Budge Budge

6.6

8

M/s. ESAB India Ltd., Kolkata

5.13

9

M/s. ESAB India Ltd., Khardah

13.4

10

M/s. BPCL, Jalpaiguri

9.1.3

11

18 assessees

5.1

12

M/s. Jenson & Nicholson (I) Ltd.

11.1

13

M/s. Haldia Petrochemicals Ltd. Haldia

6.1

14

M/s NICCO Corpn. Cable Divn. 24 Pgs.

6.3.2

15

M/s. Eveready Industries Ltd, Kolkata

7.4

16

M/s. Kesoram Rayon, Hooghly

5.13

17

M/s. Shiva Engg. Works, G.T. Road,

6.6

18

M/s. IOC Ltd., Haldia

5.11.3

19

M/s. IISCO Ltd., Burnpur

5.4.3

20

M/s. Vesuvisu India Ltd., Kolkata

15.1.1(d)

21

M/s. Calcutta Chemical Co. Ltd.

8.7

22

M/s. Haldia Petrochemicals Ltd. Haldia

8.3

23

M/s. IOC, Budge budge

4.3

Reviews

1.

Review on Transaction Value

2.1 to 2.21

2.

Review on Call Book

3.1 to 3.14

 

CAG’s Audit Report No. CA7 of 2008

 

Report No.

Para No.

Para Title

Reference of SF & IR

CA 7 of 2008

2.2.2/2006-07

Incorrect classification of excisable goods resulting in short levy of duty

Para 1 of RA/CE/IR/Kol-III/04-05/232

SF No.59/2006-07

 

3.11/2006-07

Incorrect use of Modvat/Cenvat credit-other cases

Para 2 of RA/CE/IR/Halfis/04-05/818
SF No.46/2004-05

 

4.4/2006-07

Exemptions-other cases

Para 7 of RA/CE/IR/Haldia/2005-06/812
SF N.59/2006-07

 

5.4/2006-07

Non levy f duty- other cases

Para 7 of RA/CE/IR/Haldia/2006-07/803
SF No.42/2006-07

 

6.3.1/2006-07

Incorrect adoption of assessable value of excisable goods

Para 2 of RA/CE/Haldia/2005-06/803
SF No.31/2005-06

 

10.1.3.2/2006-07

Service Tax not levied on service rendered by indigenous service providers-Production or processing of goods

Para 1 of RA/CE/IR/Kol-III/2006-07/209
SF No.4/2006-07

 

10.2.2/2006-07

Non payment of service tax on services obtained from foreign service providers-Consulting Engineers service

Para 2 of RA/CE/Kol-V/2005-06/405
SF No.50/2005-06
Para 1 of RA/CE/IR/Kol-IV/2005-06/307
SF No.74/2005-06
Para 3 of RA/CE/IR/Kol-III/2004-05/232
SF No.48/2006-07

 

10.2.3/2006-07

Non payment of service tax on services obtained from foreign service providers-Intellectual Property Right Services

Para 1 of RA/CE/IR/Kol-IV/2006-07/307
SF No.57/2006-07
Para 2 of RA/CE/Kol-III/2006-07/211
SF No.23/2006-07

 

11.4.2/2006-07

Availing and utilization of non permissible Cenvat Credit

Para 5 of RA/CE/IR/Kol-III/2006-07/211
SF No.67/2006-07
Para 1 of RA/CE/IR/Bol/2006-07/704
SF No.10/2006-07
Para 5 of RA/CE/IR/Haldia/2005-06/812
SF No.31/2006-07
Para 2 of RA/CE/IR/Kol-III/2006-07/219
SF No.80/2006-07
Para 3 of RA/CE/IR/Kol-III/2006-07/209
SF No.102/2006-07

 

CAG’s Audit Report No. 7 of 2007

 

Report No.

Para No.

Para title

Reference of SF & IR

7/2007

9.2.3/2005-06

Classification of Excisable goods- Silico Manganese Slag

Para- 2 of RA/CE/IR/Bol/2004-05/715
Para- 2(a) & (b) of RA/CE/IR/Bol/2004-05/714
SF No. 55,56 & 57/2005-06

7/2007

10.1.3/2005-06

Cenvat Credit availed but amount not paid on final goods

Para- 1 of RA/CE/IR/Haldia/2005-06/803
SF No. 30/2005-06

7/2007

10.13/2005-06

Credit availed on goods brought for remaking but duty equal to credit taken not paid on clearance

Para- 1 of RA/CE/IR/Kol-II/2005-06/108
SF No. 60/2005-06

7/2007

10.14/2005-06

Incorrect availment of Modvat/Cenvat Credit- other cases

Para- 4 of RA/CE/IR/Bol/2004-05//721
SF No. 47,54/2005-06
Para- 1 of RA/CE/IR/Kol-IV/2005-06/304
SF No. 37/2005-06
Para- 6 of RA/CE/IR/Haldia/2005-06/803
SF No. 34/2005-06
Para- 1 of RA/CE/IR/Kol-VII/2005-06/605
SF No. 12/2005-06
Para- 2 of RA/CE/IR/Kol-IV/2005-06/303
SF No. 15/2005-06
Para- 1 of RA/CE/IR/Kol-IV/2004-05/302
SF No. 20/2005-06
Para- 1 of RA/CE/IR/Kol-III/2005-06/204
SF No. 21/2005-06

7/2007

11.3/2005-06

Valuation of Excisable goods- other cases

Para- 2 of RA/IR/CE/Kol-I/2002-03/11
SF No. 22/2005-06
Para- 1 of RA/CE/IR/Kol-V/2005-06/404
SF No. 45/2005-06
Para- 3 of RA/CE/IR/Bol/2004-05/721
SF No. 19/2005-06
Para- 8 of RA/CE/IR/Haldia/2005-06/803
SF No. 36/2005-06
Para- 7 of RA/CE/IR/Haldia/2005-06/803
SF No. 35/2005-06

7/2007

12.3/2005-06

Exemptions and Rebate- other cases

Para- 1 of RA/CE/IR/Kol-III/2005-06/206
SF No. 51/2005-06
Para- 1 of RA/CE/IR/Kol-III/2005-06/216
SF No. 79/2005-06

7/2007

13.1.2/2005-06

Duty not levied on the stock of petroleum products on the date of debonding

Para- 1 of RA/CE/IR/Haldia/2004-05/812
SF No. 3/2005-06
Para- 1 of RA/CE/IR/Haldia/2005-06/802
SF No. 5/2005-06
Para- 1 of RA/CE/IR/Siliguri/2005-06//900
SF No. 58/2005-06

7/2007

13.6/2005-06

Non-levy of Duty- other cases

Para- 3 of RA/CE/IR/Bol/2004-05/723
SF No. 8/2005-06

7/2007

14.1.1/2005-06

Non-levy of Interest

Para- 1 of RA/CE/IR/Bol/2004-05/721
SF No. 17/2005-06

7/2007

15.3/2005-06

Cess not levied or demanded- other cases

Para- 6 of RA/CE/IR/Haldia/2005-06/812
SF No. 86/2005-06
Para- 2 of RA/CE/IR/Bol/2005-06/718
SF No. 87/2005-06
Para- 1 of RA/CE/IR/Bol/2005-06/706
SF No. 85/2005-06
Para- 4 of RA/CE/IR/Kol-VI/2005-06/502
Para- 2 of RA/CE/IR/Kol-VI/2005-06/509
Para- 2 of RA/CE/IR/Kol-I/2005-06/13
Para- 1 of RA/CE/IR/Kol-V/2005-06/412
Para- 1 of RA/CE/IR/Bol/2005-06/708
Para- 4 of RA/CE/IR/Bol/2005-06/722

7/2007

16.5/2005-06

Misc. Topics of Interest- other cases

Para- 1 of RA/CE/IR/Kol-VII/2005-06/611,603
SF No. 39,83/2005-06

7/2007

18.1/2005-06

Incorrect availment of Exemption by persons other than goods transport agencies.

Para- 1 of RA/CE/IR/Bol/2005-06/703
SF No. 4/2005-06
Para- 2 of RA/CE/IR/Kol-VII/05-06/605
SF No. 13/2005-06
Para- 1 of RA/CE/IR/Bol/05-06/707
SF No. 46/2005-06
Para- 1 of RA/CE/IR/Kol-IV/05-06/310
SF No. 66/2005-06
Para- 1 of RA/CE/IR/Kol-VI/05-06/502
SF No. 9/2005-06
Para- 1 of RA/CE/IR/Kol-II/05-06/110
SF No. 67/2005-06
Para- 1 of RA/CE/IR/Kol-VI/05-06/508
SF No. 65/2005-06

 

 

 

Para- 1 of RA/CE/IR/Haldia/05-06/810
SF No. 69/2005-06
Para- 2 of RA/CE/IR/Kol-VII/05-06/607
SF No. 40/2005-06

7/2007

19.1.1/2005-06

Non-payment of Service Tax on services rendered by Foreigners

Para- 1 of RA/CE/IR/Haldia/2004-05/802
SF No. 2/2005-06

7/2007

19.2.4/2005-06

Non-levy of Service Tax on services rendered by indigenous service providers- Business Auxiliary Service

Para- 3 of RA/CE/IR/Kol-II/2004-05/114
SF No. 75/2005-06

7/2007

19.2.6/2005-06

Non-levy of Service Tax on services rendered by indigenous service providers- Interior decorator

Para- 2 of RA/CE/IR/Kol-II/2004-05/114
SF No. 76/2005-06

7/2007

20.4/2005-06

Misc. Topics for Interest- other cases (Service Tax)

Para- 5 of RA/CE/IR/Kol-IV/2004-05/306
SF No. 22/2004-05
Para- 8 of RA/CE/IR/Kol-II/2004-05/114
SF no. 77/2005-06
Para- 1 of RA/CE/IR/Bol/2005-06/714
SF No. 81/2005-06

 

 

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