CENTRAL EXCISE COMMISSIONERATE :

1 JURISDICTION :

The Jurisdiction of the Dibrugarh Central Excise Commissionerate extends over the districts of , Dibrugarh, , of the state of and the districts of Tirap,Changlang, Anzaw, Lohit, Lower Dibang Valley, Dibang Valley of the state of Arunachal Pradesh and the districts of the Mokokchung, Longleng, Mon, Tuensang of the state of Nagaland. The Commisisonerate Headquarters is in Dibrugarh.

There are 4 (four) Divisions viz. Dibrugarh, Digboi, Tinsukia and Jorhat in the Commissionerate. The Division Headquarters are located in District Headquarters except Digboi and is connected with Road, Rail and Air Communications.

2(i) REVENUE REALISED DURING THE YEAR 2010-2011 AS COMPARED TO 2009-2010

YEAR TOTAL NO. OF UNITS REVENUE ( ` in Crores) PLA CENVAT CREDIT 2009-10 548 1481.18 58.09 2010-11 557 1531.85 76.07

2(ii) DIVISION-WISE NET REVENUE REALIZED DURING THE YEAR 2010-11 AS COMPARED TO 2009-10

SL. NO.NAME OF DIVISIONS REVENUE ( ` in Crores) PLA CENVAT CREDIT 2009-10 2010-11 2009-10 2010-11 1Dibrugarh 950.75 950.04 2.79 3.59 2Digboi 255.04 336.07 45.54 59.81 3Jorhat 336.03 317.11 5.45 8.06 4Tinsukia 5.44 7.26 4.31 4.62 TOTAL (Gross) Revenue 1547.26 1610.48 58.09 76.07 TOTAL Refund 66.08 78.63 0.00 0.00 TOTAL (Net) Revenue 1481.18 1531.85 58.09 76.07

2(iii) RANGE-WISE REVENUE REALIZED DURING THE YEAR 2010-11 AS COMPARED TO 2009-10

DIVISION : Dibrugarh

SL. NO. NAME OF RANGES REVENUE ( ` in Crores) PLA CENVAT CREDIT 2009-10 2010-11 2009-10 2010-11 1Dibrugarh – I 1.51 3.08 1.60 2.34 2Dibrugarh – II 0.42 0.40 0.00 0.00 3Dibrugarh – III 0.57 0.48 0.00 0.00 4Moran Range 0.84 0.82 0.00 0.00 5Naharkatia – I Range 0.66 2.40 0.00 0.59 6Naharkatia – II Range 4.15 3.76 0.45 0.30 7Duliajan Range 942.60 939.10 0.74 0.36 TOTAL (Gross) Revenue 950.75 950.04 2.79 3.59 TOTAL Refund 2.60 1.91 0.00 0.00 TOTAL (Net) Revenue 948.15 948.13 2.79 3.59

470 Allahabad DIVISION : Digboi

SL. NO. NAME OF RANGES REVENUE ( ` in Crores) PLA CENVAT CREDIT 2009-10 2010-11 2009-10 2010-11 1Digboi – I Range 174.46 220.27 14.74 23.91 2Digboi - II Range 0.71 0.58 0.01 0.00 3Margherita – I Range 10.50 10.15 0.29 1.44 4Margherita – II Range 0.68 9.48 1.38 0.50 5DoomDooma – I Range 1.62 1.70 0.56 0.56 6Doomdooma – II Range 67.07 93.89 28.56 33.40 TOTAL (Gross) Revenue 255.04 336.07 45.54 59.81 TOTAL Refund 49.56 69.90 0.00 0.00 TOTAL (Net) Revenue 205.48 266.17 45.54 59.81

DIVISION : Jorhat

SL. NO. NAME OF RANGES REVENUE ( ` in Crores) PLA CENVAT CREDIT 2009-10 2010-11 2009-10 2010-11 1Amguri Range 0.63 0.25 0.00 0.00 2Jorhat Range 4.56 4.17 3.43 5.46 3Mariani Range 1.30 1.03 0.13 0.20 4Sivasagar Range 322.19 300.63 0.70 0.70 5Sonari Range 7.35 10.83 1.19 1.70 TOTAL (Gross) Revenue 336.03 316.91 5.45 8.06 TOTAL Refund 11.71 4.28 0.00 0.00 TOTAL (Net) Revenue 324.32 312.63 5.45 8.06

DIVISION : Tinsukia

SL. NO. NAME OF RANGES REVENUE ( ` in Crores) PLA CENVAT CREDIT 2009-10 2010-11 2009-10 2010-11 1Tinsukia –I Range 1.64 1.47 2.17 1.36 2Tinsukia –II Range 1.52 2.87 1.25 1.52 3Tinsukia –III Range 0.20 0.25 0.15 0.22 4Tinsukia –IV Range 0.80 1.10 0.20 0.51 5Makum Range 1.23 1.40 0.53 0.97 6Tinsukia V (RBC) 0.05 0.17 0.01 0.04 TOTAL (Gross) Revenue 5.44 7.26 4.31 4.62 TOTAL Refund 2.21 2.54 0.00 0.00 TOTAL (Net) Revenue 3.23 4.72 4.31 4.62

471 Allahabad 3(i) REVENUE REALIZED FROM TOP TEN COMMODITIES DURING THE YEAR 2010-11 AS COMPARED TO 2009-10

SL. NO. REVENUE ( ` in Crores) NAME OF COMMODITY 2009-10 2010-11 1 Crude Oil 1269.04 1244.85 2 Motor Spirit 79.15 99.79 3 Cosmetics 65.20 92.89 4 High Speed Diesel 70.56 89.98 5 Furnace Oil 13.84 17.46 6 Wood & Articles of wood 10.63 16.46 7 Tea Including Tea Waste 10.94 10.63 8 Iron & Steel 2.85 4.90 9 Methanol / Formalin 3.84 3.26 10 Paper and Paper Board 0.60 0.20 TOTAL 1526.65 1580.42

3(ii) REVENUE REALIZED FROM TOP TEN UNITS DURING THE YEAR 2010-11 AS COMPARED TO 2009-10:

SL. NO. REVENUE ( ` in Crores) NAME OF UNITS 2009-10 2010-11 1 Oil Ltd., Duliajan 941.64 937.69 2 ONGC Ltd. Nazira 318.03 297.56 3 IOC (AOD), Digboi 174.37 220.28 4 Hindustan Unilever Unit - I, 48.67 65.81 5 Hindustan Unilever Unit - II, 16.52 27.08 6 Green Ply Industries 6.11 9.25 7 Geo-Enpro Ltd., 9.20 8.60 8 Assam Petro Chemicals Ltd, Namrup 3.84 3.26 9 GAIL (INDIA) Ltd., Lakwa 4.29 2.85 10 Digboi Carbon Pvt. Ltd. 0.77 2.41 TOTAL 1523.44 1574.79

4 BREAK-UP OF REVENUE REALIZED FROM PRIVATE SECTOR, PUBLIC SECTOR,JOINT SECTOR, SSI AND NON SSI UNITS DURING THE YEAR 2010-11 AS COMPARED TO 2009-10.

SECTOR SSI NON - SSI NO. OF UNITS REVENUE NO. OF UNITS REVENUE ( ` in Crores) ( ` in Crores) 2009-10 2010-11 2009-10 2010-11 2009-10 2010-11 2009-10 2010-11

Private Sector 60 56 2.81 5.86 471 490 26.38 62.30 Public Sector 1 0 0.00 0.00 13 8 1442.65 1455.03 Joint Sector 0 0 0.00 0.00 3 3 9.34 8.66 All Sectors 61 56 2.81 5.86 487 501 1478.37 1525.99

5 STAFF POSITION AS ON 01.04.2011:

GROUP SANCTIONED WORKING STRENGTH VACANCY POSITION TOTAL STRENGTH (Col.2-Col.3) 1 2 3 4 Group 'A' 10 6 4 Group 'B' 219 141 78 Group 'C' 126 81 45 Group 'D' 29 17 12

472 Allahabad 6 PENDENCY OF COURT CASES DURING THE YEAR 2010-11 AS COMPARED TO 2009-10:

NO. OF CASES AMOUNT INVOLVED ( ` in Lakhs) 2009-10 2010-11 2009-10 2010-11 Supreme Court 22 220.18 220.18 High Court49 33 2377.85 1171.97 CESTAT75 87 5212.49 5106.28 Other Courts00 0.00 0.00

7 PENDENCY OF OTHER ITEMS OF WORK (IN NUMBER ONLY) DURING THE YEAR 2010-11 AS COMPARED TO 2009-10:

SL. NO.ITEM OF WORK OPENING RECEIPT TOTAL DISPOSAL CLOSING BALANCE BALANCE 2009-10 4 203 207 169 38 1 REFUND 2010-11 38 127 165 165 0 2009-10 76 137 213 103 110 2 ADJUDICATION 2010-11 110 285 395 184 211 CLASSIFICATION 2009-10 0 0 0 0 0 3 DECLARATION 2010-11 0 0 0 0 0 PROVISIONAL 2009-10 0 0 0 0 0 4 ASSESSMENT 2010-11 0 0 0 0 0 2009-10 1 5800 5801 5801 0 5 RT-12 2010-11 0 2870 2870 2870 0 AUDIT- 2009-10 141 126 267 105 162 (A) CERA 2010-11 162 41 203 148 55 (B) IAD 2009-10 172 233 405 254 151 6 2010-11 151 144 295 182 113 DEMANDS : 2009-10 99 246 345 155 190 (A) CONFIRMED 2010-11 190 61 251 39 212 2009-10 76 137 213 103 110 7 (B) UNCONFIRMED 2010-11 110 285 395 184 211

8 (i) ANTI-EVASION PERFORMANCE DURING THE YEAR 2010-11 AS COMPARED TO 2009-10 . ( ` in Lakhs.) NO. OF CASES VALUE DUTY DETECTED 2009-10 2010-11 2009-10 2010-11 2009-10 2010-11

Seizure Cases 0 0 0.00 0.00 0.00 0.00 Demand Cases 50 80 9231.82 7406.33 4227.00 5978.56 Arrears (Cases) 0 0 0.00 0.00 0.00 0.00 Recoveries of Central Duty 16 1 0.00 0.00 229.00 3.00

8(ii) NO. OF SERVICE TAX CASES DEMAND/UNDER INVESTIGATION DURING THE YEAR 2010-11 AS COMPARED TO 2009-10. ( ` in Lakhs) NO. OF CASES VALUE DUTY 2009-10 2010-11 2009-10 2010-11 2009-10 2010-11

Demand Cases 44 72 8920.63 0.00 1071.30 2962.00 Under Investigation 0 0 0.00 0.00 0.00 0.00

9 AMOUNT OF REWARDS PAID TO INFORMERS AND OFFICERS DURING THE YEAR 2010-11.

(` in Lakhs) YEAR INFORMERS OFFICERS 2010-11 0.00 0.16

473 Allahabad 10 LOSS OF REVENUE DUE TO TIME BAR FOR THE YEAR 2010-11.

YEAR LOSS OF REVENUE (` in Lakhs) 2010-11 0.00

11 SERVICE TAX COLLECTED DURING THE YEAR 2010-11 AS COMPARED TO 2009-10.

SL. NO. SERVICE NAME OF SERVICE 2009-10 2010-11 CODE No. of Revenue ( No. of Revenue ( assessees ` In Crores) assessees ` In Crores)

1 STBStock Broker 10 0.05 9 0.00 2 TSUTelephone 14 2.09 14 2.04 3 GIBGeneral Insurance Service 5 0.00 5 0.00 4 ADVAdvertising 15 0.01 16 0.03 5 PGSPagers 1 0.03 1 0.00 6 COUCouriers 73 0.00 73 0.03 7 CHACustoms House Agent 0 0.00 0 0.00 8 STASteamer Agents 0 0.00 0 0.00 9 MAKMandap Keepers 11 0.00 11 0.00 10 AIRAir Travel Agent 24 0.09 25 0.05 11 MRAManpower Recruiting Agency 61 1.83 67 2.57 12 CERConsulting Engineer 8 3.72 10 0.74 13 CFAC & F Agents 16 0.06 17 0.15 14 CABRent-A-Cab 176 0.72 197 0.57 15 TOUTour Operator 3 0.01 3 0.03 16 ARCArchitects 1 0.03 1 0.11 17 CRACredit Rating 0 0.00 0 0.00 18 CACChartered Accountant 81 0.15 82 0.11 19 COACost Accountant 1 0.00 1 0.00 20 IDSInterior Decorator 1 0.00 2 0.00 21 MRKMarket Research 0 0.00 0 0.00 22 COSCompany Secretary 0 0.00 0 0.00 23 REAReal Estate Agent 0 0.00 0 0.00 24 SEASecurity Agency 37 6.81 39 14.29 25 UWSUnder Writer/R & D 0 0.00 0 0.00 26 MGCMgt. Consultant 7 0.09 7 0.05 27 GTOGoods Transport Operater 0 0.00 0 0.00 28 STCScience & Tech. Ser. 4 5.15 4 1.45 29 PGHPhotography 44 0.00 40 0.02 30 CVNConvention Services 0 0.00 0 0.00 31 OIDOnline Information 0 0.00 0 0.00 32 BRDBroadcasting 0 0.00 0 0.00 33 IAX Insurance Auxiliary Services 51 0.30 52 0.17 34 BFNBank & Financial Service 146 1.54 141 1.22

474 Allahabad SL. NO. SERVICE NAME OF SERVICE 2009-10 2010-11 CODE No. of Revenue ( No. of Revenue ( assessees ` In Crores) assessees ` In Crores)

35 PRTPort Services 0 0.00 0 0.00 36 SMVAuth.Service Stn. 64 0.09 67 0.80 37 VTPVideo Tape Services 0 0.00 0 0.00 38 SRCSound Record Services 0 0.00 0 0.00 39 TGHTelegraph Services 0 0.00 0 0.00 40 TLX Telex Services 0 0.00 0 0.00 41 FCSFacsimile Services 0 0.00 0 0.00 42 LCRLeased Circuits 1 0.00 1 0.00 Insurance Auxiliary Services concerning 43 LISlife insurance business 5 0.00 6 0.00 44 CHSCargo Handling 6 0.01 6 0.18 45 SWSStorage & Warehouse 0 0.00 0 0.00 46 EVSEvent Management 2 0.00 2 0.00 47 RTARail Travel Agent Service 0 0.00 0 0.00 48 HFCHealth Club 1 0.00 1 0.00 49 BTY Beauty Parlour 17 0.00 16 0.00 50 FDEFashion Designing 0 0.00 0 0.00 51 CBLCable Operator 26 0.02 25 0.28 52 DCSDry Cleaning Services 3 0.00 3 0.00 53 TICTechnical Testing and Analysis 11 0.08 13 0.22 54 CTCCommercial Trg. Coach. 34 0.32 35 0.49 55 MRSMaintenance & Repair 383 2.50 373 1.67 56 CAICommissioning & Inst. 117 2.48 134 2.22 57 BASBussiness Auxiliary Services 126 1.08 140 0.85 58 ICSInternet Cafe 11 0.00 13 0.00 59 FRAFranchise Service 9 0.01 12 0.02 60 BESBusiness Exhibition Services 0 0.00 0 0.00 61 APSAirport Services 2 0.12 2 0.05 62 TGATransport of Goods by Air 0 0.00 0 0.00 63 SEMSurvey & Exploration of Minerals 5 4.76 7 1.22 64 OPSOpinion Poll Services 0 0.00 0 0.00 65 IPRIntellectual Property Services 1 2.44 1 0.12 66 FDSForward Contract Services 0 0.00 0 0.00 67 PSSPandal or Shamiana Services 37 0.00 37 0.01 68 ODCOutdoor Caterer's Services 14 0.02 15 0.01 T.V. or Radio Programme Production 69 TRPservices 24 0.04 24 0.00 70 CCSConstruction Services 344 2.43 405 2.20 71 TAOTravel Agents (other than rail or air) 2 0.28 2 0.21 Transport of Goods through pipeline or 72 TGPother conduit 3 8.51 3 9.82

475 Allahabad SL. NO. SERVICE NAME OF SERVICE 2009-10 2010-11 CODE No. of Revenue ( No. of Revenue ( assessees ` In Crores) assessees ` In Crores)

Site preparation and clearance, excavation, earth moving and demolition 73 SPCservices 3 1.88 10 1.71 Dredging services of rivers, ports, 74 DRSharbours, backwater and estuaries 0 0.00 0 0.00 Survey and map making other than by 75 SURGovernment. Departments 7 0.00 7 0.00 76 CLGCleaning Services 10 0.03 14 0.11

77 MCAMembership of Clubs or Associations 2 0.01 2 0.02 78 PKGPackaging Services 1 0.02 1 0.00 79 MCMMailing list Compilation and Mailing 0 0.00 0 0.00

80 CONConstruction of Residential Complexes 0 0.00 0 0.00 81 GTAGoods Transport Operated by road 534 8.14 561 8.84 Service Provided By A Registrar To An 82 RTIIssue 0 0.00 0 0.00 Service Provided By A Share Transfer 83 STRAgent 0 0.00 0 0.00

Services in relation to Automated Teller Machine operations,Mainteence or 84 ATMmanagement 0 0.00 0 0.00

85 RCAService Provided By A Recovery Agent 0 0.00 0 0.00

Sale Of Space Or Time For Advertisement service,excluding sale of space for advertisement in print media and sale of time slots by a broadcasting 86 ADSagency or organisation. 0 0.00 0 0.00

Sponsorship Services, excluding 87 SPNsponsorship in relation to sports events 0 0.00 1 0.06 Scheduled or non-scheduled air transport service or any passengers embarking in India for international journey, in any class other than 88 ATSeconomy class. 0 0.00 0 0.00

Transport Or Goods In Containers By Rail provided by any person other than 89 CORGovt. Railways(Indian Railways) 0 0.00 0 0.00 90 BSSBusiness Support Services 12 0.24 17 0.23 91 AUSAuctioneers Services 0 0.00 0 0.00 92 PRSPublic Relation Service 0 0.00 0 0.00 93 SMSShip Management Services 0 0.00 0 0.00 94 ITSInternet Telephony Services 1 1.01 1 1.01

95 TCSTransport Of Persons By Cruise Ship 0 0.00 0 0.00 Credit Card, Debit Card, Change Card 96 CRDOr Other Payment Card Related 0 0.00 0 0.00

476 Allahabad SL. NO. SERVICE NAME OF SERVICE 2009-10 2010-11 CODE No. of Revenue ( No. of Revenue ( assessees ` In Crores) assessees ` In Crores)

Telecommunication service(includes various telecommunication related services which are presently specified 97 TESas separate taxable services) 0 0.00 0 0.00

Services outsourced for mining of 98 MINmineral, oil or gas 10 2.95 11 4.89 Services provided in relation to renting of immovable property, other than residential properties and vacant land, 99 IMP for use in the course or furtherance of business or commerce(such services provided by or to a religious body are excluded) 33 0.41 41 0.65 Services provided in relation to the execution of works contract(sales tax is levied on transfer of goods involved in the execution of works contract by 100 EWCStates) 66 0.75 99 1.04

Development and supply of content for use in telecommunication services, advertising agency services and on-line information and database access or 101 DSCretrieval services 0 0.00 0 0.00

Asset management services including portfolio management and all forms of fund management service provided by any person,except a banking company or a financial institution including a non- banking financial company or any other 102 AMSbody corporate or commercial 0 0.00 0 0.00 103 DESDesign Services 0 0.00 0 0.00 104 OTPOther Port 0 0.00 0 0.00 105 FEBForeign Exchange Broker 0 0.00 0 0.00 106 TCRTechnical Inspection & Certification 0 0.00 0 0.11

107 LIRLife Insurance in relation to risk cover 0 0.21 0 0.01 108 SXSStock Exchanges Service 0 0.00 0 0.00

109 STGSupply of tangible Goods or use service 12 0.00 60 0.71

Recognised Association or registered association commonly known as 110 CXSCommodity Exchange service 0 0.00 1 0.01

111 PCHProcessing and Clearing House service 0 0.00 0 0.00

Management of Investment under unit 112 ULIlinked insurance plan (ULIP) service 0 0.00 0 0.00 113 ISSInformation Technology Software 1 0.03 1 0.00

477 Allahabad SL. NO.SERVICE NAME OF SERVICE 2009-10 2010-11 CODE No. of Revenue ( No. of Revenue ( assessees ` In Crores) assessees ` In Crores)

114 LCSLigal Consultance 0 0.00 0 0.00 115 CMSCosmatic Surgery Or Plastic Surgery 0 0.00 0 0.00 116 TGWTransport of coastal goods 0 0.00 0 0.00 117Others (Arrears/Spot Recovery 0 2.91 0 3.82

AAA YYY Other(Interest/Penalty/Education Cess) 0 4.26 0 2.90 Total 2730 70.73 2987 70.10 Refunds 0 0.00 0 0.00 Net Total 2730 70.73 2987 70.10

12 CENVAT CREDIT IRREGULARLY OR WRONGLY AVAILED FOR THE YEAR 2010-11 AS COMPARED TO 2009-10.

( ` in Lakhs) YEAR CENVAT CREDIT ON INPUTS CENVAT CREDIT ON CAPITAL GOODS No.Amount No. Amount 2009-10 503121.74 0.00 2010-11 4241.47 158.98

13 CESS COLLECTED ON VARIOUS COMMODITIES FOR THE YEAR 2010-11.

SL. NO. NAME OF COMMODITY REVENUE (` in Lakhs) 1 Tea Including Tea Waste 1033.13 2 Crude Oil 118505.26 3 Clean & Energy Cess on Coal 472.00

478 Allahabad