D - Directorate of Data Management New Delhi · Web viewOut of this, petroleum products alone contributed 3100.07 Crores that is 58.69 % of the total gross revenue of the zone. The

DIRECTORATE OF DATA MANAGEMENTCUSTOMS & CENTRAL EXCISE

NEW DELHI

CENTRAL EXCISE

Monthly Revenue Performance Report(November, 2010)

1. CENTRAL EXCISE REVENUE TREND UPTO NOVEMBER,2010 Net Revenue realization upto November, 2010 is 83962 Crores, which is 36.11% more than the revenue realized during the corresponding period last year.

2. ALL INDIA ZONAL REVENUE TREND WITH REVENUE ANALYSIS

The zone wise revenue realization trend upto November, 2010 is given below: ( in Crores)

S. No.

Name of The Region / Zone

Target 2010-11

Revenue upto

November 2009-10

Revenue upto

November 2010-11

Excess / Shortfall in Revenue

over 2009-10

% Age Excess / Shortfall

over 2009-10

1 Mumbai-I (including LTU) 13645 6477.47 9938.05 3460.58 53.422 Mumbai-II 10120 5502.68 6596.96 1094.28 19.893 Pune 2815 1043.74 2070.91 1027.17 98.414 Nagpur 3465 1424.49 1865.83 441.34 30.985 Vadodara 10680 5663.80 6903.00 1239.20 21.886 Ahmedabad 7830 3998.82 4625.83 627.01 15.68I Western Region 48555 24111.00 32000.58 7889.58 32.727 Bangalore (including LTU) 6356 2541.33 3363.52 822.19 32.358 Mysore 7680 3793.52 5047.07 1253.55 33.049 Cochin 4460 2245.71 3092.98 847.27 37.7310 Hyderabad 3235 1215.49 1862.07 646.58 53.2011 Vishakhapatnam 6475 3285.38 4101.13 815.75 24.8312 Chennai (including LTU) 6090 3061.42 4748.93 1687.51 55.1213 Coimbatore 1515 657.91 826.12 168.21 25.57II Southern Region 35811 16800.76 23041.82 6241.06 37.1514 Lucknow 7280 3512.75 4532.65 1019.90 29.0315 Meerut 7270 2881.11 3604.92 723.81 25.1216 Ranchi 8515 3829.80 4995.83 1166.03 30.4517 Delhi (including LTU) 10150 4837.39 6772.74 1935.35 40.0118 Chandigarh 820 345.89 421.60 75.71 21.8919 Jaipur 2335 916.57 1911.03 994.46 108.5020 Bhopal 6200 2486.63 3575.95 1089.32 43.81III Northern Region 42570 18810.14 25814.72 7004.58 37.2421 Kolkata 6840 3313.73 3821.49 507.76 15.3222 Bhubaneshwar 1835 668.40 1404.69 736.29 110.1623 Shillong 3860 2045.83 2096.47 50.64 2.48IV Eastern Region 12535 6027.96 7322.65 1294.69 21.48 Net Excise Revenue 139471 65749.86 88179.77 22429.91 34.11

Excise drawback paid by Customs 9000 4065 4218 153 3.76

All India Total 130471 61685 83962 22277 36.11

2.1 ZONAL ANALYSIS

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Negative Realization

No zone out of 23 zones which is behind its actual revenue realization upto November, 2010 as compared to November, 2009.

Positive Realization:

In Western Region, upto November, 2010, there are six zones, registering positive growth, namely, Mumbai-I (including LTU) (53.42%), Mumbai-II (19.89%), Pune (98.41%), Nagpur (30.98%), Vadodara (21.88%), and Ahmedabad (15.68%) giving rise to an excess of Rs.7889.58 Crores over last year for the same period. Overall the Western Region has shown a positive growth of having excess revenue collection of Rs. 7889.58 Crores.

In Southern Region, upto November, 2010, there are seven zones, registering positive growth namely, Bangalore (including LTU) (32.35%), Mysore (33.04%), Cochin(37.73%), Hyderabad(53.20%), Vishakhapatnam (24.83%), Chennai (including LTU) (55.12%),Coimbatore (25.57%) giving rise to an excess of Rs. 6241.06 Crores over last year for the same period. Overall the Southern Region has shown a positive growth of having excess revenue collection of Rs. 6241.06 Crores.

In Northern Region, upto November, 2010, there are seven zones, registering positive growth, namely, Lucknow (29.03%), Meerut (25.12%) Ranchi (30.45%), Delhi (including LTU) (40.01%), Chandigarh (21.89%), Jaipur (108.50%) and Bhopal (43.81%) giving rise to an excess of Rs.7004.58 Crores over November 2009. Overall, the Northern Region has shown a positive growth of having excess revenue collection of Rs.7004.58 Crores.

In Eastern Region, upto November, 2010, there are three zones, registering positive growth namely, Kolkata (15.32%), Bhubaneswar (110.16%) and Shillong (2.48%) giving rise to an excess of Rs.1294.69 crores over November 2009. Overall, the Eastern Region has shown a positive growth of having excess revenue collection of Rs.1294.69 Crores.

2.2 CHIEF COMMISSIONER’S REPORT FOR SHORTFALL IN REVENUE

None of the Chief Commissioners has reported shortfall in revenue.

2.3 CHIEF COMMISSIONERS’ REPORT FOR GAIN IN REVENUE

All the Zonal Chief Commissioners have exceeded their revenue realization compared to the corresponding period last year. No Revenue Analysis has been received from Chief Commissioners of Mumbai-I, Mumbai-II, Pune, Hyderabad, Chennai, Coimbatore, Meerut, Ranchi, Bohpal and Kolkata.

MUMBAI-I ZONE The actual revenue realization upto November, 2010 is Rs.9938.05 Crores as against Rs. 6477.47 upto November, 2009 resulting in a growth of Rs. 3460.58 Crores (53.42%).

REVENUE ANALYSIS NOT RECEIVED

MUMBAI-II ZONE

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The actual revenue realization upto November, 2010 is Rs.6596.96 Crores as against Rs. 5502.68 Crores upto November, 2009 resulting in a growth of Rs.1094.28 Crores (19.89%).


PUNE ZONE



NAGPUR ZONE The actual revenue realization upto November, 2010 is Rs.1865.83 Crores as against Rs. 1424.49 Crores upto November, 2009 resulting in a growth of Rs.441.34 Crores (30.98%).

Brief revenue analysis with special reference to major assessees and commodities

1) TOBACCO PRODUCTS :There is a decrease in revenue in this commodity is by 45.28 Crores i.e. 39.37%. Shortfall in revenue is mainly because of decreased production of chewing tobacco after introduction of compounded levy scheme this year, and one unit M/s. Sanket Food Products Pvt. Ltd., Aurangabad was closed upto September, 2010 this year.

2) SUGAR :There is a decrease in revenue in this commodity by 8.78 Crores i.e. 8.61%. The reason for shortfall is because of more utilization of Cenvat Credit, and less clearances upto the month of November, 2010 as compared to the corresponding period of last year. . ASSESSEE WISE REASONS FOR SHORTFAL AND GAINOut of these top 10 Assessee, 03 Assesses viz. M/s Fasttrack Packers Pvt. Ltd., Nashik, M/s. Fasttrack Packers Pvt. Ltd., Aurangabad & M/s. Sanket Food Products Pvt. Ltd., Aurangabad are showing negative growth in revenue. Seven (07) Assessees namely, M/s. Mahindra & Mahindra Limited, Nashik, M/s. Skoda Auto India Limited, Aurangabad, M/s. Ultra Tech Cement, Nagpur, M/s Sunflag Iron & Steel, Nagpur, M/s Manikgarh Cement, Nagpur, M/s Maharashtra Electro smelt Ltd., Nagpur, & M/s. C.E.A.T. Ltd. Satpur, Nasik are showing positive growth in revenue upto November, 2010 as compared upto November, 2009. The detailed reasons for negative growth are as under: -

1) M/S. FASTRACT PACKERS PVT. LTD., NASHIK :The total duty has decreased by 8.13 Crores (PLA (-)7.62 Cr. + Cenvat (-)0.51 Cr.). The decrease in duty is because of decreased production of chewing tobacco after introduction of compounded levy scheme this year.

2) M/S. FASTRACT PACKERS PVT. LTD., AURANGABAD :There is total decrease in revenue by 7.83 Crore (PLA (-) 7.31 cr.+ Cenvat credit (-) 0.52 cr) upto November., 2010 as compared with the corresponding period of last year. The decrease in duty is because of decreased production of chewing tobacco after introduction of compounded levy scheme this year.

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3) M/S SANKET FOOD PRODUCTS PVT. LTD., AURANGABADThere is total decrease in revenue by 28.52 Crores upto Nov., 2010 as compared with the corresponding period of last year. This unit was closed this year upto September, 2010.

ASSESSEE-WISE REASONS FOR GAIN UPTO NOVEMBER , 2010 :

1) M/S. MAHINDRA & MAHINDRA LTD., NASHIK :The total duty has increased by 145.48 Crores (PLA (+) 53.24 cr + Cenvat (+) 92.24 cr) which is because of more clearances up the month of November, 2010 and also increase in duty rate by 2% (i.e. from 8% to 10%).

2) M/S SKODA AUTO INDIA LIMITED, AURANGABAD :The total duty has increased by 135.11 crore (PLA (+) 44.98 cr + Cenvat (+) 90.13 cr), which is because of the increase in production and clearances as compared to same period of last year, and also increase in duty rate by 2% (i.e. from 8% to 10%)

3) M/S ULTRATECH CEMENT NAGPUR:The total duty has increased by 7.67 crore (PLA (+) 2.92 Cr. + Cenvat (+) 4.75 cr). From the chart as shown below, it is seen that the production and clearances have been decreased by 239672 MT (-11.05%) and 316979 MT (-14.14%) respectively upto November, 2010 as compared to same period of last year. Despite decreased clearances, the increase in duty is because of increase in duty rate by 2% (i.e. from 8% to 10%).

4) M/S SUNFLAG IRON & STEEL, NAGPUR :The total duty has increased by 33.67 crore (PLA (+) 15.62 cr + Cenvat (+) 18.05 cr). From the chart shown as below, it is seen that the clearances has increased by 7239 MT (4.35%) upto November, 2010 as compared to same period of last year. The increase in duty is because of increased clearances, and also increase in duty rate by 2% (i.e. from 8% to 10%).

5) M/S MANIKGARH CEMENT, NAGPUR :The total duty has increased by 3.58 crore (PLA (+) 4.76 cr + Cenvat (-) 1.18 cr). From the chart as shown below, it is seen that the production and clearances have been increased by 124681 MT (11.00%) and 100940 MT (8.83%) upto November, 2010 as compared to the corresponding period of last year. The increase in duty is because of increased clearances, less utilization of Cenvat Credit and increase in duty rate by 2% ( i.e. from 8% to 10%).

6) M/S MAHARASHTRA ELECTROSMELTS, NAGPUR :The total duty has increased by 11.79 Crores (PLA (+) 11.98 cr + Cenvat (-) 0.19 cr). From the chart as shown below, it is seen that though the clearances have been decreased by 17660 MT (22.19%) upto November, 2010 as compared to same period of last year. Despite decreased clearances, the increase in duty is because of increase in duty rate by 2% (i.e. from 8% to 10%).

7) M/S CEAT LIMITED, SATPUR, NASHIK :

The total duty has increased by 23.15 Crore (PLA (+) 7.83cr + Cenvat (+) 15.32 crores, which is due to increase in clearances and increase in duty rate by 2% (i.e. from 8% to 10%).

VADODARA ZONE The actual revenue realization upto November, 2010 is Rs.6903.00 Crores as against Rs. 5663.80 Crores upto November, 2009 resulting in a growth of Rs.1239.20 Crores (21.88%). Brief revenue analysis with special reference to major assessees and commodities

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(i) Cess on Crude Oil : The collections from PLA ( No payment from Cenvat ) upto November 2010 have been Rs. 949.05 Crores as against collections of Rs. 967.34 Crores upto November 2009, thereby showing a decline of Rs. 18.29 Crores i.e. 1.89 %. The revenue from this commodity essentially comes from M/s. ONGC in Vadodara – I and Surat – I Commissionerates. The total collections in Vadodara – I Commissionerate have decreased by Rs. 1.14 Crores (from Rs. 896.11 Crores to Rs. 894.97 Crores ) and the total collections in Surat – I Commissionerate have also decreased by Rs. 17.42 Crores (from Rs. 71.23 Crores to Rs. 53.81 Crores ). The reason for decline in revenue from Cess on crude oil is reportedly due to decline in the clearances of crude oil by 69680 MT (clearance of 215234 MT upto the month of November 2010 as compared to 284914 MT upto the month of November 2009).

(ii) All others in Ch. 24 ( Gutkha & Tobacco Products) : The total collections (PLA+CEN) upto November-10 have been Rs. 68.65 Crores as against collections of Rs. 77.93 Crores upto November-09 thereby showing a decline of Rs. 9.28 Crores i.e. 11.90 %. There is negligible payment from Cenvat during the current year viz., Rs. 0.09 Crore. Major portion of revenue in this commodity comes from Vadodara-I Commissionerate, where the collections show a decline of Rs. 8.14 Crore (from Rs. 74.42 Crores to Rs. 66.28 Crores). The reasons for decline in collections are discussed in Para 5 (i).

5. Brief revenue analysis of Top 10 units: The top 10 Units of the Zone have been recast on basis of the PLA collections during 2009 -10. The gross revenue (PLA) realized from top 10 Units during 2009 -10 was Rs. 7761.94 crores, which is 82.66 % of the gross Zonal revenue of Rs. 9390.49 crores for the year 2009 - 10. Gross revenue (PLA) of top 10 Units upto November 2010 is Rs. 5937.69 Crores, which is 86.01 % of the Net-PLA revenue of the Zone of Rs. 6903.00 crores. Gross [PLA] revenue from top 10 Units upto November 2010 has registered an increase of Rs. 783.53 Crores i.e. 15.20 % [from Rs. 5154.16 Crore upto November 2009 to Rs. 5937.69 Crores upto November 2010] over the corresponding period of last financial year.The names of four units out of Top 10 units of the Zone which have registered a negative trend in the collections upto October-2010 vis-à-vis November 2009 and the reasons thereof are given below:

(i) M/s. Dhariwal Industries, Vadodara-I :

The collections upto November 2010 were Rs. 62.42 Crores as compared to collection of Rs. 73.45 Crores during corresponding period of last financial year, resulting in shortfall of Rs. 11.03 Crores i.e. 15.02 %. The entire revenue comes from PLA only. The decline in revenue is reportedly due to less number of machines for manufacture of Gutkha of higher MRP, as compared to corresponding month of 2009 -10. It is also reported that the reason for using less higher MRP machines during 2010-11 is because M/s. Dhariwal Industries have started a 100% EOU, where they have installed these machines for manufacturing and exporting higher MRP Gutkha.

(ii). M/s. ONGC Ltd., A/c. CEIL, Surat – I : The total collections (PLA) upto November 2010 were Rs. 56.53 Crores as compared to collections of Rs. 66.14 Crores, during corresponding period of last financial year, resulting in a shortfall of Rs. 9.61 Crores i.e. 14.53 %. The entire revenue comes from PLA in respect of Crude Oil. The decline in PLA collections is reportedly due to decrease in home consumption clearances of Crude Oil to the extent of 69680 MT (clearance of 215234 MT upto the month of November 2010 as compared to 284914 MT upto the month of November 2009), which has impacted on lower duty collections.

(iii) M/s. Castrol India, VAPI : The total collections (PLA) upto November 2010 were Rs. 26.21 Crores as compared to collection of Rs. 31.86 Crores during corresponding period of last financial year, resulting in decrease of Rs. 5.65 Crores i.e. 17.73 %. The collections from Cenvat has increased by Rs. 10.66 Crores i.e. 25.60 % (from Rs. 41.64 Crores upto November 2009 to Rs. 52.30 Crores upto November 2010). The decrease in PLA collections is reportedly due to availment of higher Cenvat Credit, as compared to corresponding period of last year, resulting in more payment through Cenvat Credit Account.

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(iv) M/s. GTC Industries, Vadodara-II : The total collections (PLA + CENVAT) upto November 2010 were Rs. 38.72 Crores as compared to collection of Rs. 43.46 Crores during corresponding period of last financial year, resulting in a decrease of Rs. 4.74 Crores i.e. 10.91 %. The collections from PLA have however, declined by Rs. 4.61 Crore i.e. 3.67 % (from Rs. 41.46 Crores upto November 2009 to Rs. 36.85 Crores upto November 2010) and utilisation of Cenvat Credit has marginally decreased by Rs. 0.13 Crores i.e. 6.5 % (from Rs. 2.00 Crores upto November 2009 to Rs. 1.87 Crores upto November 2010). The decrease in revenue collections is reportedly due to decrease in duty paid clearances of cigarettes for home consumption by 7.00 % and at the same time the exports have increased by 57 % as compared to the previous year.

AHMEDABAD ZONE


Brief revenue analysis with special reference to major assessees/commodities

The top 10 assesses of the zone have contributed about 3924.34 Crores (Gross Revenue) which is 74.30 % of the total gross revenue of 5282.10 Crores of the zone upto the month in this financial year. The revenue from the top 10 assesses of the zone in the corresponding period of previous year was 3598.15 Crores, thus there is an increase of 326.19 Crores.

The top 10 commodities of the zone contributed 4384.78 Crores (Gross Revenue) which is 83.01 % of the total gross revenue of the zone upto the month. Out of this, petroleum products alone contributed 3100.07 Crores that is 58.69 % of the total gross revenue of the zone. The revenue from top 10 commodities in corresponding period of the previous year was 3917.70 Crores, thus there is an increase of 467.08 Crores.

MYSORE ZONE

The actual revenue realization upto November, 2010 is Rs.5047.07 Crores as against Rs. 3793.52 Crores upto November, 2009, resulting in a growth of Rs.1253.55 Crores (33.04%).

Brief revenue analysis with special reference to major assessees/commodities

REVENUE FROM TOP 10 UNITS: The top 10 units of the zone contribute to 87.72% of the Zonal revenue. The analysis of each of these units is as under :

1) M/S Mangalore Refinery & Petro-Chemicals Ltd., (MRPL), Mangalore, (manufacturer of motor spirit(MS), diesel oil (HSD), other petroleum products faling under Ch.27):- M/S Mangalore Refinery & Petro-Chemicals Ltd., (MRPL), Mangalore, is an oil refinery of this Zone and contributes 69% of the Zonal revenue. It sells the goods only to oil marketing comapneis (OMCs) based on the Industrial Logistic Plan (ILP) given by the Petroleum Planning Analysis Cell in the Ministry of Petroleum. These ILPs are forwarded in advance to the refineries so that they can plan their production and clearance to OMCs as well as exports. Therefore, the production and clearances depend on the planning by the Ministry of Petroleum. This is a ‘balancing refinery’ with no marketing company of their own and they are used as a last source of procurement by the OMCs to balance out the demand which cannot be met from their own parent refineries. The refinery is mainly designed for producing diesel oil and major product composition refined at the refinery are diesel oil (45%), ATF/SKO(15%), Naptha (10%), Motor spirit(9%). They are importing crude under advance licences and have to export approximately 40% of their refined product abroad to meet their export commitment. A major part of motor spirit manufactured by them has a higher ratio of Benzene and hence cannot be converted to

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Euro 4 standards , therefore they are exporting it to South East Asia, where it is in demand. The produce motor spirit and diesel oil is mainly consumed in Karnataka market. Due to restriction in the export of iron ore, there has been reduction in the demand for diesel. Earlier nearly 3500-4000 lorries were used daily to transport ore for export from the mines at Bellary to various ports. This is at present being almost zero. Apart from, there is not much demand for Furnace oil within the country and since it is a residue product, they are forced to export the same.There is an increase in revenue realisation during the period from April-Oct,2010 compared to corresponding period of the previous year. Motor Spirit and HSD (Diesel) are the major petroleum products manufactured and cleared by the unit. The increase in the rate of duty during the current year has accounted for increase in revenue .

HSD [ DIESEL ] :Increase from both the products is Rs.421.11 Crores. There is an increase in clearance in respect of HSD. At the same time there is a decrease in clearance in respect of motor spirit. The variation clearance between these products is on account of the Industrial Logistic Plan (ILP) given by the Petroleum Planning Analysis Cell in the Ministry of Petroleum. Further, it can be seen from the duty structure that rate of duty from HSD to Motor spirit, the rate of duty of Motor Spirit is three times more than that of HSD. Therefore, any variation in production and clearance in respect of motor spirit or HSD has a major impact on the revenue.

2) M/S J.S.W Steels Ltd (manufacturer of iron & steel falling under Ch. 72, 73)- The unit is a major producer of iron and steel.There is an increase in the revenue in PLA to the extent of Rs.496.86 Cr. This is on account of increase in production, clearance and value in respect of major product i.e iron & steel.The increase in production capacity from 4 Million MTs to 7 Million MTs and demand for the product accounted for increase in production and clearance. Further, increase in rate of duty from 8% to 10% (increase of 25%) has also accounted for increase in revenue.

3) M/S Ultra Tech Cement (earlier known as M/S Rajshree Cement. (manufacturer of cement and cement clinker falling under Ch.25):-There is an increase in the revenue in PLA to the extent of Rs.34.88 Cr. This is on account of increase in clearance of clinkers and rate of duty. The production and clearances of cement is marginally decreased. During the period from June to Aug, 2010, due to climatic conditions, the manufacturers preferred the supply by rail and not by road.

4) M/S Vasavadatta Cement (manufacturer of cement and cement clinker falling under Ch.25):- There is an increase in the revenue in PLA to the extent of Rs.49.16 Cr. This is on account of increase in production, clearance and rate of duty.

5) M/S Kalyani Steels Ltd (manufacturer of iron and steel falling under Ch.72).:- The unit is a major producer of iron & steel (Ch.72).There is an increase in the revenue in PLA to the extent of Rs.30.72 Cr. This is on account of increase in production, clearance, value and rate of duty.

6) M/S Ghodavat Pan Masala Ltd. (manufacturer gutkha and panmasala falling under Ch.24) :-There is a decline in the revenue in PLA to the extent of Rs.7.24 Cr. There is also decline in production and clearance as shown under. The reason is that during the corresponding period of previous year 65 machines manufacturing gutkha were working and now it is reduced to 30. Further,the unit has obtained a stay on the operation of compounded levy under Notfn No.42/2008 dt 01.07.2008 and are not paying duty under compounded levy scheme.

7) M/S Kirloskar Ferrous Industries (manufacturer of iron and steel (Ch.72) and unmachined castings (Ch.73)):-. There is an increase in the revenue in PLA to the extent of Rs.27.28 Cr. This is on account of increase in clearances, Value and rate of duty. 8) M/s Hira Enterprises (manufacturer of Gutkha and panmasala falling under Ch.24): There is a marginal increase in the revenue in PLA to the extent of Rs.1.46 Cr. The trend is more or less the same as that of previous year.

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9) M/s J.K.Tyre & Industries Ltd, Plant-I, Mysore (manufacturer of tyres falling under Ch.40). There is an increase in the revenue in PLA to the extent of Rs.19.52 Cr. . This is on account of increase in production, clearances, value and rate of duty.

10) M/s S.A.I.L-V.I.S.P, Bhadravathi (major producer of iron and steel/articles of iron & steel (Ch.72, 73 & 84) :-.There is an increase in the revenue in PLA to the extent of Rs.3.69 Cr. This is on account of increase in value and rate of duty.

REVENUE FROM TOP 10 COMMODITIES:

1) Motor Spirit:- Motor spirit is a major commodity of the Zone and it contributes to 31% of the Zonal revenue. There is a marginal increase in the revenue to the extent of Rs.51.31 Cr. This commodity is manufactured by M/S Mangalore Refinery & Petro-Chemicals Ltd., (MRPL), Mangalore, an oil refinery of this Zone. The refinery sells the goods only to oil marketing comapneis (OMCs) based on the Industrial Logistic Plan (ILP) given by the Petroleum Planning Analysis Cell in the Ministry of Petroleum. These ILPs are forwarded in advance to the refineries so that they can plan their production and clearance to OMCs as well as exports. As unit manufactures main products motor spirit, diesel oil and other petroleum products, the manufacture and clearances of these petroleum products varies as planned by the Petroleum Planning Analysis Cell in the Ministry of Petroleum. This is a ‘balancing refinery’ with no marketing company of their own and they are used as a last source of procurement by the OMCs to balance out the demand which cannot be met from their own parent refineries. The refinery is mainly designed for producing diesel oil and major product composition refined at the refinery are diesel oil (45%), ATF/SKO(15%), Naptha (10%), Motor spirit(9%). They are importing crude under advance licences and have to export approximately 40% of their refined product abroad to meet their export commitment. A major part of motor spirit manufactured by them has a higher ratio of Benzene and hence cannot be converted to Euro 4 standards , therefore they are exporting it to South East Asia, where it is in demand. The unit cleared more diesel oil than motor spirit during the current year. Though there is a decline in clearances of motor spirit for the reasons explained above, there is a marginal increase in revenue on account of increase in rate of duty.

2) Diesel Oil (High Speed Diesel(HSD):- Diesel oil is also a major commodity of the Zone and it also contributes to 31% of the Zonal revenue. There is a increase in the revenue to the extent of Rs.369.82 Cr. This commodity is manufactured by M/S Mangalore Refinery & Petro-Chemicals Ltd., (MRPL), Mangalore, an oil refinery of this Zone. The refinery sells the goods only to oil marketing comapneis (OMCs) based on the Industrial Logistic Plan (ILP) given by the Petroleum Planning Analysis Cell in the Ministry of Petroleum. These ILPs are forwarded in advance to the refineries so that they can plan their production and clearance to OMCs as well as exports. This is a ‘balancing refinery’ with no marketing company of their own and they are used as a last source of procurement by the OMCs to balance out the demand which cannot be met from their own parent refineries. The refinery is mainly designed for producing diesel oil and major product composition refined at the refinery are diesel oil (45%), ATF/SKO(15%), Naptha (10%), Motor spirit(9%). The produce motor spirit and diesel oil is mainly consumed in Karnataka market. Due to restriction in the export of iron ore in the last two months, there has been reduction in the demand for diesel. Earlier nearly 3500-4000 lorries were used daily to transport ore for export from the mines at Bellary to various ports. This is at present being almost zero. The increase in clearances is not much. The increase in rate of duty for the current year also contributed the increase in revenue.

3) Iron & Steel :- There is an increase of revenue of Rs.593.27 Cr. This mainly on account of increase in revenue in respect of major unit M/s J.S.W. Steels Ltd (discussed in top 10 units). Increase in production, clearance and value is noticed in respect of this unit on account of increase in production capacity from 4 Million MTs to 7 Million MTs, demand for the product and increase in duty rate from 8% to 10%.

4) Cement:- There is an increase of revenue of Rs.57.81 Cr. The two major cement manufacturing units namely M/S Ultra Tech Cement (earlier known as M/S Rajshree Cement.) and M/S

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Vasavadatta Cement (discussed in top 10 major units) have contributed to the increase. The increase in rate of duty at from 8% or Rs.230/- per MT, whichever is higher to 10% or Rs.290/- per MT, whichever is higher (an increase of 25-26%) and clearances of clinker has accounted for increase in revenue.

5) Other Petroleum products: There is a marginal decline in duty to the extent of Rs.18.24 Cr. This commodity is manufactured by M/S Mangalore Refinery & Petro-Chemicals Ltd., (MRPL), Mangalore, an oil refinery of this Zone. Motor spirit and diesel oil are the main products manufactured by this unit and during the manufacture of these two products, other petroleum products are generated depending upon the quality of crude oil, an input.

6) Ores, Slag & Ash:- There is an increase in revenue to the extent of Rs.110.42 Cr. This is on account of increase in revenue from M/s Kudremukh Iron Ore Company Ltd, an 100% EOU. For lack of export orders, the company is compelled to cleared to domestic tariff area, which accounted for increase in revenue.

BANGALORE ZONE

The actual revenue realization upto November, 2010 is Rs.3363.52 Crores as against Rs. 2541.33 Crores upto November, 2009 resulting in a growth of Rs. 822.19 Crores (32.35%).


(i) CigarettesCigarette alone accounts for 73.18% of the zonal revenue. M/s ITC Ltd is the sole manufacturer of this commodity in the zone. This commodity has contributed Rs.1,942.92 Crore in PLA upto November, 2010 as against Rs.1,589.31 Crore contributed during the corresponding period of previous year - 2009-10 showing a positive growth of Rs.353.61 Crore (22.25%). The quantum of duty paid clearances of cigarettes upto November 2010 has increased by 733.015 million sticks as compared to the corresponding period previous year i.e., from 14697 million stick upto November 2009 to 15430 million sticks upto November 2010. Further, revision of duties on cigarettes depending on their length has also contributed for increase in payment of duty in PLA.

(ii) Electrical and Non-Electrical MachineryRevenue from ‘Electrical and Non-Electrical Machinery’ accounts for 6.30% of the Zonal revenue. This commodity group has contributed Rs.167.15 Crore up to November, 2010 as against Rs.97.64 Crore collected during the corresponding period of previous year, 2009-10, showing a positive growth of Rs.69.50 Crore (71.18%). The reasons for positive growth are due to increase in general rate of duty from March, 2010 (8% to 10%) and also due to improvement in the market trend has resulted in improvement of revenue position.

(iii) Tobacco Products (excluding Cigarettes):

Revenue from ‘Tobacco Products (excluding Cigarettes)’ i.e. Pan Masala, Gutkha etc., accounts for 5.16% of the Zonal revenue. This commodity group has contributed Rs.137.02 Crore up to November, 2010 as against Rs.111.80 Crore collected during the previous year, 2009-10, showing a positive growth of Rs.25.22 Crore (22.56%). The comparatively higher growth is due to change in levy of duty from MRP based levy to Compounded levy system in respect of Pan Masala containing tobacco commodity known as “Gutkha”. Further, one unit M/s. Maa Sharada Tobacco Co., has paid Rs.6.39 Crore more revenue during the current year compared to corresponding period of last year.

(iv) Iron and SteelIron and Steel products accounts for 2.67% of the Zonal revenue. Units manufacturing this commodity have contributed Rs.70.96 Crore in PLA upto November, 2010 as against Rs.34.85

9

Crore collected in PLA during the previous year showing a positive growth of Rs.36.11 Crore (103.62%). The reasons for positive growth are due to increase in general rate of duty from 8% to 10%. Further one of the major units viz. M/s. VSL Steels Ltd. manufacturing Pig Iron has paid Rs.17.85 Crore in PLA upto November, 2010 as against Rs.9.08 Crore during the previous year resulting in an increase of Rs.8.77 Crore (96.52%). Another major unit M/s. Sunvik Steels has paid duty of Rs.8.86 Crore up to November, 2010 as against Rs.0.97 Crore upto November, 2009 an increase of Rs.7.89 Crore.

(v) Chemicals, Plastics and Misc. Chemical ProductsPlastic & Chemical products account for 1.84% of the Zonal revenue. This commodity group has contributed Rs.48.75 Crore in PLA upto November, 2010 as against Rs.38.46 Crore collected in PLA during the previous year registering a positive growth of Rs.10.30 Crore (26.78%). The increase is due to increase in general rate of duty from 8% to 10%.

Revenue analysis of Major units:-

BANGALORE — I COMMISSIONERATE The revenue for the period upto November, 2010 is Rs.268.01 Crore as against Rs.205.33 Crore collected during the corresponding period of previous year. Thus, there is an increase in the revenue collection to an extent of Rs.62.68 Crore (30.53%) during the current financial year.The top ten units of the Commissionerate except M/s. S.M. Perfumers Pvt. Ltd., M/s. ITI Ltd. and M/s. Bell Ceramics Ltd. have shown positive growth mainly because of increase in rate of duty.

The following unit has registered negative growth:

(i) M/s. S.M. Perfumers Pvt. Ltd. : The revenue realised upto November, 2010 is Rs.6.32 Crore as compared to Rs.12.82 Crore paid during the corresponding period of the previous financial year, resulting in shortfall in revenue of Rs.6.50 Crore (-50.71%). This is on account of the reason that the assessee has reduced the packing machines from 15 Nos to 5 during this financial year mainly on account of the fact that they have stopped manufacturing Gutkha pouches of Rs.1.50/- and Rs.2/-. The assessee has got very less orders, thereby their production and clearances has come down drastically.

(ii) M/s. ITI Ltd. : The revenue realised upto November, 2010 is Nil as compared to Rs.1.31 Crore paid during the previous financial year showing a negative growth of Rs.1.31 Crore (-100%). At present the assessee does not have huge orders and executing only small orders, thereby paying duty mainly by utilizing accumulated Cenvat Credit upto November, 2010. They are looking forward to bulk order from the defense sector in near future.

(iii) M/s. Bell Ceramics Ltd. : The revenue realised upto November, 2010 is Rs.1.96 Crore as compared to Rs.2.69 Crore paid during the previous financial year showing a negative growth of Rs.0.73 Crore (-27.14%). The assessee has mainly paid the duties through Cenvat Credit upto November 2010 by utilising the accumulated Cenvat Credit as on March 2010. The assessee has utilised Cenvat Credit of Rs.3.79 Crore up to the month of November 2010 whereas the assessee had utilised Cenvat Credit of Rs.0.98 Crore up to the month of November 2009 resulting in excess utilisation of Cenvat Credit to the extent of Rs.2.81 Crore.

8 (B) BANGALORE — II COMMISSIONERATEBangalore-II Commissionerate has collected revenue of Rs.2,225.04 Crore up to November, 2010 as against Rs. 1,736.90 Crore collected during the corresponding period of previous year. Thus, there is an increase of Rs.488.14 Crore (28.10%) in revenue over the last financial year. The top ten units of the Commissionerate except M/s. Remidex Pharma Ltd and M/s.Wipro Ltd have shown positive growth mainly because of increase in rate of duty.

The following unit has registered negative growth:

(i) M/s.Remidex Pharma Ltd : The unit has paid Rs.1.60 Crore up to November, 2010 as against Rs.2.93 Crore during the corresponding period of previous year. Thus there is a shortfall of revenue upto November, 2010 by Rs.1.33 Crore (-45.44 %) over the previous financial year.

10

The unit is engaged in the manufacture of Tablets, Syrups and Vitamin Pre-mixes which are directly supplied for industrial consumption and is a loan licensee for Glaxo Smithkline, USV, Microlabs, Lunbeck India Ltd. etc. The Duty rate on pre-mixes was 14% as on 1.4.08, w.e.f. 7.12.08 the duty was reduced to 10% and w.e.f. 24.2.2009 the duty was decreased to 8%. The duty on P or P medicines was 8% as on 1.4.08 and was reduced to 4% w.e.f. 7.12.2008. The increase in availment/utilisation of Cenvat credit by the assessee is due to the fact that they are procuring inputs @10% while Central Excise duty for clearances of P or P medicines remains at 4% which has resulted in higher Cenvat credit utilisation.

BANGALORE — III COMMISSIONERATE:The revenue for the period upto November, 2010 is Rs.161.89 Crore as against Rs.113.80 Crore collected during the corresponding period of previous year. Thus, there is an increase in the revenue collection to an extent of Rs.48.09 Crore (42.26%) during the current financial year.The top ten units of the Commissionerate except M/s. Pace Power Systems Pvt. Ltd., M/s. Pan Parag India Ltd., and M/s. Bharath Heavy Electricals Ltd., Electro porcelains Division have shown positive growth mainly because of increase in rate of duty.

The following units have registered negative growth in PLA:

i. M/s. Pace Power systems: This unit has paid Rs.1.41 Crore in PLA upto November 2010 as against Rs.3.67 Crore paid during the corresponding period of previous year, thereby showing an decrease of Rs.2.26 Crore (-61.59%) in PLA compared to last year. The decrease in PLA is mainly due to increase in utilisation of Cenvat Credit by Rs.3.80 Crore (42.14 %) and also the price of the final products has drastically come down by 30 to 35% due to market competitions.

ii. M/s. Pan Parag India Ltd.: This unit has paid Rs.15.41 Crore in PLA upto November 2010 as against Rs.19.65 Crore paid during the corresponding period of previous year, thereby showing an decrease of Rs.4.24 Crore (-21.57%) in PLA compared to last year. The decrease in revenue is mainly due to less machines being operated during current year (14 machines out of 20) compared to corresponding period of previous year (20 machines). The abatement sanctioned during June 2010 is Rs.1.43 Crores and during August 2010 is Rs.1.02 Crores for closure of production during the current year.

iii. M/s. Bharath Heavy Electricals Ltd. – Electro porcelains Division: This unit has paid Rs.2.35 Crore in PLA upto November, 2010 as against Rs.3.78 Crore paid during the corresponding period of previous year, thereby showing an decrease of Rs.1.43 Crore (-37.72%) in PLA compared to last year. The decrease in PLA revenue is mainly due to increase in utilisation of Cenvat credit by Rs.1.54 Crore (42.60%) compared to last year.

BANGALORE (LTU) Brief revenue analysis with special reference to major assessees and commodities

Commodity wise Revenue Trends :

M/s Toyota Kirloskar Motors Limited, Bangalore. M/s Toyota Kirloskar Motors Ltd. contributed 80.88% of the total revenue in 2009-10.

They paid Rs. 687.82 Cr in PLA in 2009-10. Revenue collected in the month of November, 2010 has increased compared to

corresponding month of the previous year.

M/s Volvo India Ltd, Bangalore. Cenvat Utilization has increased in the current year compared to the previous year,

and is expected to grow since they have significan accumulated cenvat credit. The unit has six service centres which were undertaking packing/repacking of Auto parts have been demerged and moved away from LTU, Bangalore.

11

M/s Kennametal India Ltd, Bangalore. Revenue collection is gradually growing inspite of slowdown in the capital goods

sector to whom the assessee supply their goods.

M/s ABB Ltd. There is shortfall in PLA payment. However, the payment in Cenvat has grown due

to the reasons that there is accumulation in cenvat credit on account of input service distributor/inter unit transfer and also increase in the exempted clearnces under Notification No.108/95 and 6/2006.

M/s. Sansera Engineering Pvt Ltd, Bangalore. The Unit has one manufacturing plant at Panth Nagar, Uttaranchal availing the area-

based exemption benefit under Notification No.50/2003 CE dated 10.6.2003 cleaering the goods without payment of duty. However, there is growth in revenue comparied to the previous year.

M/s Bharat Electronics Ltd. The clearance to civilian needs like electronic voting machines, vacuum interceptors

on payment of duty were comparatively less and the LT also has maintained the clearances to Defence under exempted category.

M/s Medreich Limited , Bangalore . There is increase in revenue, in PLA from the assessee.

M/s Kemwell Ltd., Bangalore There is marginal increase in revenue, inspite of rate of duty remaining unchanged.

M/s Astrazeneca Pharma Ltd., Bangalore There is marginal decrease in revenue due to less clearances. However, due to

lower rate of duty i.e. 4% on pharmaceutical products and the raw material are chargeable at higher rate of duty i.e. 8%, the revenue collection is expected to be minimal.

M/s Falcon Tyres Ltd, Mysore. There is a marginal increase in the PLA payment due to increase in sales.

M/s BOSCH Ltd. The unit is showing positive growth in revenue payment as the automobile sector is

reviving.

M/s Praxair India Ltd. The unit has shown positive growth in PLA payment. Also, due to addition of new

plants/projects is resulting in availment of high cenvat credit.

M/s Trident Powercrafts Pvt. Ltd. A merger has taken place with French company Emerson Industrial Auto Machine

leading to increase in customer base. There is marginal decrease in PLA revenue. However, increase in procurement of inputs has led to higher availament and utilization of more credit.

M/s. American Power Conversion Ltd, Bangalore. Payment in PLA has marginally gone up due to increased DTA clearances.

However, the assessee has commissioned a new unit in Uttarakhand to cater to the DTA market.

12

COCHIN ZONE



1.BPCL (KR):There is an increase of Rs.793.07 Crores during this year from this unit when compared to the corresponding period of last year.

2. APOLLO TYRES, CALICUT:There is a decrease of Rs.6.93 crores during this year when compared to the corresponding period of last year. Manufacturing activities in the unit has been temporarily terminated as the unit is under lockout w.e.f.10.06.2010 to 21.08.2010 due to labour unrest.

3. APOLLO TYRES, COCHIN.There is a decrease of Rs.4.24 Crores during this year when compared to the corresponding period of last year. This is due to utilisation of excess Cenvat credit .

4.MALABAR CEMENTS, CALICUT:There is an increase of Rs.6.6 Crores during the year when compared to the corresponding period of last year.

5. HINDUSTAN ORGANIC CHEMICALS, COCHIN:There is an increase of Rs.12.29 Crores during this year when compared to the corresponding period of last year.

6. KERALA MINERALS & METALS LTD.There is an increase in revenue of Rs.9.29 Crores up to November 2010 when compared to the corresponding period of the previous year.

7. TRAVANCORE COCHIN CHEMICALS LTD.There is an increase of Rs.1.6 Crores during this year when compared to the corresponding period of last year.

8.PEPSICO INDIA HOLDINGS P LTD.There is an increase of Rs.2.52 Crores during this year when compared to the corresponding period of last year.

9.WESTREN INDIA PLYWOODS, CALICUT.There is an increase of Rs.1.89 Crores during this year when compared to the corresponding period of last year.

10.TRAVANCORE TITANIUM PRODUCTS, TRIVANDRUM. There is an increase of Rs.1.85 Crores during this year when compared to the corresponding period of last year.

ANALYSIS OF MAJOR COMMODITIES: Increase in revenue is noticed in the major commodities like Petroleum products and Organic chemicals, Other Rubber Products, Inorganic Chemicals, Iron & Steel, Plastics and Electrical & Non electrical machinery.1. PETROLEUM PRODUCTS: The Revenue from this Commodity is up by Rs.786.63 Crores (37.56%) when compared to the corresponding period of the last year. The major unit manufacturing the commodity is M/s.BPCL Kochi Refineries.

2. ORGANIC CHEMICALS: The Revenue from this Commodity is up by Rs.16.83 Crores (118.35 %) when compared to the corresponding period of the last year.

3.OTHER RUBBER PRODUCTS: The Revenue from this Commodity is up by Rs.7.62 Crores (72.23 %) when compared to the corresponding period of the last year.

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4. INORGANIC CHEMICALS: The Revenue from this Commodity is up by Rs.11.15 Crores (114.24 %) when compared to the corresponding period of the last year.

5.CEMENT: The Revenue from this Commodity is up by Rs.6.28 Crores (57.14%) when compared to the corresponding period of the last year.

6. PLASTICS: The Revenue from this Commodity is up by Rs.4.67 crores (79.42%) when compared to the corresponding period of the last year.

7. IRON & STEEL: The Revenue from this Commodity is up by Rs.7.74 Crores (100.13%) when compared to the corresponding period of the last year.

8.ELECTRICAL & NON-ELECTRICAL MACHINERY: The Revenue from this Commodity is up by Rs.1.95 Crores (43.33%) when compared to the corresponding period of the last year.

HYDERABAD ZONE

The actual revenue realization upto November, 2010 is Rs.1862.07 Crores as against Rs. 1215.49 Crores in November, 2009 resulting in a growth of Rs.646.58 Crores (53.20%).


Three commodities out of the top 10 commodites viz. Motor vehicles, Biris and Pharmaceutical products have shown negative trends while seven commodities viz. cigarettes, cement, machinery, Iron and steel (others), organic chemicals, plastics and electric machinery have shown positive growth.

VISHAKHAPATNAM ZONE



( I ) In respect of POL, there has been a positive growth of 15% up to November, 2010 in the current financial year, when compared to the corresponding period last year. There has been an increase in the clearance of Motor Sprit and R.D.Oil up to November 2010 when compared to the corresponding period in last year. M/s HPCL the first major revenue contributor of the zone, falls in this sector, have contributed 2669 Cr up to November, 2010 as against

2332 Cr up to November 2009, resulted in an increase of 14%.

( II ) In respect of all Non-POL products, the overall growth rate has been positive by 56%. In respect of Iron and Steel, the second major commodity of the zone, there is PLA growth of 41% during this year when compared to corresponding period in last year. M/s RINL, the second major contributor of revenue in this zone, have paid 314 Cr. Up to November, 2010 as against

208 Cr. in the previous year i.e. up to November, 2009 resulting in an increase of revenue by 51%. The growth is due to increase in rate of duty and in assessable value.

(III) The third major commodity of this Zone is Cement which has shown a growth of 58%. An amount of 402 Cr was realised up to November, 2010 as against 254 Cr up to November, 2009. An amount of 7 Cr was realized during November, 2010 as against 2 Cr during November, 2009, which resulted in an increase of 47%. The growth is due to enhancement in clearances and increase in rate of duty.

14

(IV) Minor commodities like Electrical & Non-electrical Machines and Chemicals & Plastics have also shown a positive growth of 105% and 44% respectively and 53 Cr was realized up to November, 2010 and 94 Cr up to November, 2009 in respective both sectors.

CHENNAI ZONE

The actual revenue realization upto November, 2010 is Rs.4748.93 Crores as against Rs. 3061.42 Crores upto November, 2009, resulting in a growth of Rs.1687.51 Crores (55.12%).


COIMBATORE ZONE

The actual revenue realization upto November, 2010 is Rs. 826.12 Crores as against Rs. 657.91 Crores upto November, 2009, resulting in a growth of Rs. 168.21 Crores (25.57%). REVENUE ANALYSIS NOT RECEIVED

LUCKNOW ZONE


Brief revenue analysis with special reference to major commodities:

1 PANPARAG INDIA LTD.

The analysis reveals that the unit has shown a short fall in revenue of -13.84% as compared to the corresponding period of the last year. This is due to lesser number of machines installed and shifting of high value products to other zone.

2 HI–CHOICE COLLECTION

The analysis reveals that the unit has shown a short fall in revenue of -3.41% as compared to the corresponding period of the last year. This is due to lesser number of machines installed.

MEERUT ZONE



RANCHI ZONE The actual revenue realization upto November, 2010 is Rs.4995.83 Crores as against Rs. 3829.80 Crores upto November, 2010 resulting in a growth of Rs.1166.03 Crores (30.45%).


15

DELHI ZONE


Brief revenue analysis with special reference to major commodities

Analysis of over all Revenue:

The revenue collection of the Zone for the current year up to November, 2010 is Rs. 6772.69 crores as compared to Rs. 4837.38 crores collected during the corresponding period last year. This shows a growth of Rs. 1935.31 crores i.e. 40.01% over last year. The target allocated for the Zone for the year 2010-11 is Rs.10150 crores which is higher by 26.04% over the revenue last year. The overall revenue of the Zone has shown a growth of 40.00% compared to previous year’s collections during the corresponding period. All Commissionerates in the zone have shown positive growth of revenue compared to last year’s collection. In Delhi-II, the main revenue yielding Commodity is Gutkha & Pan Masala on which compounded levy scheme is in force. Revenue from this Commissionerate has shown a rather positive trend.

In Delhi-III Commissionerate, the main revenue yielding commodity is Motor Vehicles. Significant upward trend has been evidenced in this sector. The top revenue paying assessee in this Commissionerate M/s Maruti Udyog Ltd has paid Rs.693.14 crore upto November, 2010 as compared to only Rs. 367.63 crores upto the corresponding period in last year.

In Rohtak Commissionerate, main revenue contributing commodity is Petroleum Products. After withdrawal of concession of Re 1 per litre given last financial year, the commodity has registered an upsurge in revenue contribution by M/s India Oil Corporation, Panipat. In view of this reason the net revenue realized upto November, 2010 is Rs. 3919.63 crores as compared to Rs.3165.03 crores upto November, 2009.

CHANDIGARH ZONE

The actual revenue realization upto November, 2010 is Rs.421.60 Crores as against Rs. 345.89 Crores upto November, 2009 resulting in a growth of Rs.75.71 Crores (21.89%). Brief Revenue Analysis with special reference to Major Assessees

The major reasons for such a short fall are enumerated below:-

Opting for LTU Scheme at Mumbai by M/S ACC Barmana Unit I & II w.e.f. 1/10/2009. Revenue loss on this account is Rs. 42.30 crore.

M/S Ambuja Cement Darlaghat stopped paying duty wef 30.04.2009 as they opted for Centralised Registration at Mumbai in 4/2009. The revenue loss on this account is Rs. 3.23 crores.

M/S Dharmpal Premchand Dhamowal shifted its major part of production to Noida due to imposition of Agriculture cess on agro based products by Govt. of HP causing revenue loss of Rs 9.28 crores upto October 2010.

Due to special drive to clear the outstanding rebates/refunds cases the amount of refunds/rebates for this Commissionerate alone has increased by Rs. 58.92 crores upto November, 2010 (Rs.86.74 crores) as compared to the corresponding period of previous year (Rs.27.92 crores).

The derivatives of Menthol have been exempted from Central Excise duty in the Budget of 2010-11. The menthol products and its derivatives were the 2nd largest commodity of J & K Commissionerate and the revenue loss on this account is approx. Rs. 29 crores upto November, 2010 .

16

In J & K large number of units have obtained stay of Notification Nos. 19/2008 dated 27.03.2008 and 34/2008 dated 28.03.2008 and are taking 100% self credit resulting into less payment of duty in cash.

In respect of J & K Commissionerate, there is a substantial increase in payment of refunds/rebates. A total amount of Rs. 293.25 crores has been paid as refund/rebate (cash) up to November, 2010 as compared to Rs.223.40 paid upto November, 2009 causing a revenue loss of Rs. 69.85 crores.

Top Ten AssesseesThe consolidated revenue from top ten assesses of the zone has shown upward trend, except only one assesse, namely, M/s Dharam Pal Premchand Dhamowal. The reason being that party has shifted its major part of production to Noida due to imposition of Agriculture cess on agro based products by Govt. of HP causing revenue loss of Rs 9.28 crores upto November, 2010.

Top Ten CommoditiesTop ten commodities of the Zone have shown mixed trend. Commodities like Electrical and Non-electrical machinery, Chemicals, Plastics, Iron and Steel, Motor Vehicles, Misc. Edible products and Aerated/Mineral have shown growth in revenue upto October 2010 viz a viz corresponding period of the previous year. However, revenue collection from commodities like Cement, Cosmetics, Pharmaceutical products, and Sugar has fallen for November, 2010 viz a viz November, 2009.. As already explained above, two major revenue paying units manufacturing cement, namely, Ms. ACC Barmana unit-I & II have opted for LTU at Mumbai w.e.f. 01.10.2009 while M/s Gujrat Ambuja Darlaghat opted for centralized Registration at Mumbai wef 4/2009. Further duty on Essential Oils primarily used in cosmetic has been exempted vide notification No. 10/2010-CE dated 27/02/2010 resulting in downfall of revenue in r/o cosmetics, which includes derivatives of menthol primarily essential oils, from Rs.66.73 crores upto November, 2009 to Rs. 4.63 crores upto November, 2010 . The downfall in revenue from Sugar is because of decline in production due to less availability of sugarcane crop. The units manufacturing sensitive/evasion prone commodities are being closely monitored through Audit and Anti evasion machinery.

JAIPUR ZONE



BHOPAL ZONE

The actual revenue realization upto November, 2010 is Rs.3575.95Crores as against Rs. 2486.63 Crores upto November, 2009 resulting in a growth of Rs.1089.32 Crores (43.81%).


KOLKATA ZONE



17

BHUBANESHWAR ZONE



1. Iron & Steel:Iron & Steel contributed Rs. 982.85 crores in FY 2009-10 (76.0% of the Zonal revenue for FY 2009-10). It has contributed Rs. 809.32 crores till November 2010, registering a growth of Rs. 289.88 crores (55.8%) over November 2009 collections. The major causes for the growth are:

Higher rate of Central Excise duty (10.30%) in the current fiscal. Higher price in the range of 5 to 15% over price prevailing in the corresponding

period of previous fiscal. General growth in demand for steel. Home clearances from integrated and non-

integrated steel plants have increased by 9,04,025 MT (+ 29.5%) and 18,03,603 MT(+ 67.5%) respectively compared to previous fiscal.

However, the growth rate in this sector over past few months has been negatively influenced due to the factors detailed below:

Increased exports. Exports till Nov. 2010 are more than that till Nov. 2009 by 3,91,310 MT (+69.8%).

Lower clearance price of products like chequered coil, HR Plates (Ch 72083740, 72083840) in this fiscal.

Increased Cenvat utilization (+ Rs.225.54 crores or 36.6% more) compared to utilization till Nov. 2009 due to credit availment at a higher effective post-budget rate (10%) and expansion/ modernization works undertaken by some of the large units including M/s SAIL, Rourkela.

2. Cement: Cement contributed Rs. 96.59 crores, in FY 2009-10 (7.5% of the Zonal revenue for FY 2009-10). It has contributed Rs. 105.59 crores till November 2010, registering a growth of Rs. 62.39 crores (144.4%) over November 2009 collections. The revenue growth seen in this sector is mostly attributable to higher rate of Central Excise duty, less exports of 544 MT of cement (-85%) and less utilization of Cenvat credit to the tune of Rs. 19 cores compared to corresponding period of previous fiscal. High growth seen in the revenue collection from this commodity during the initial months of this fiscal has slowed down because of the fall in demand for home consumption during recent period. The home consumption till November 2010 is 2446152MT as against 2501567 MT till Nov. 2009 (-2.2%).

3. Tobacco Products: Tobacco products contributed Rs. 60.31 crores, in FY 2009-10 (4.7% of the Zonal revenue for FY 2009-10). It has contributed Rs. 67.61 crores till November 2010. Although all the existing assesses are paying duty on less number of packing machines in this fiscal, revenue from this commodity group has registered a growth of Rs. 29.83 crores (+78.9%) over November 2009 collection due to the new unit viz. M/s Kay Pan Sugandh (P) Ltd. which has started its operation at Sambalpur and contributed Rs. 31.53 crores in the current fiscal.

4. All other Products: All other commodities of the Zone contributing 11.8% of the Zonal revenue during FY 2009-10 have shown an increase of Rs. 354.19 crores (+521%) in revenue collection because of the following:

Higher rate of Central Excise duty. Resumption of PLA payment by Aluminum units in the Zone (an increase of Rs.

81 crores) which contributed negligible revenue in PLA in the last fiscal due to utilization of accumulated Cenvat credit.

Newly introduced clean energy cess on coal @ Rs. 50 per MT. (an increase of Rs. 170.5 crores).

18

PERFORMANCE OF TOP 20 ASSESSEES:The top 20 assessees of the Zone contributed Rs. 823.45 crores in FY 2009-10 (63.7% of the Zonal revenue). They have contributed Rs. 677.53 crores upto November in this fiscal registering a positive growth of Rs. 248.32 crores (+57.9%) over corresponding period of previous fiscal. Bulk of the growth is attributable to increased revenue collection from 6 units viz. M/s SAIL, RSP; M/s Adhunik Metallicks Ltd; M/s. Tata Sponge Iron Ltd, Joda.; M/s Bhusan Power & Steel (in Iron & Steel sector), M/s OCL, Rajgangpur (in Cement sector) and M/s Birla tyres, Balasore (Tyres & Tubes) which together have contributed additional revenue of Rs. 224 crores over November 2009 collection. Among the top companies that have earned less revenue in this fiscal are M/s Goa Carbon, Paradeep (manufacturer of calcined petroleum coke) and M/s L& T Ltd., Kansbahal (manufacturer of Machinery) due to less buisiness and utilization of accumulated Cenvat credit. These two companies together have resulted in shortfall of Rs. 14.7 crores in this fiscal.

SHILLONG ZONE

The actual revenue realization upto November, 2010 is Rs.2096.47 Crores as against Rs. 2045.83 Crores upto November, 2009, resulting in a growth of Rs. 50.64 Crores (2.48%).


Revenue collection during the month of November, 2010 has increased by 12.50% when compared to revenue realization during the month of November, 2009 which is due to increase in collection of Import Duties and Auction Sale Proceeds.

During the month of Novmeber, 2010 the revenue collection has increased by 39.47% when compared to revenue collection during the month of October, 2010 which is due to decrease in imports and auction sale proceeds.

2.4. PLA CENVAT RATIO POL and Non-POL

In the preceding ten years i.e 2000-01 to 2009-10, the PLA ratio has declined from 60% in 2000-01 to 46% in 2009-10, whereas the CENVAT ratio has increased from 40% in 2000-01 to 54% in 2009-10.

The PLA CENVAT ratio upto November, 2010 is 47:53 which was 49:51 during the same period last year. In respect of Petroleum products, the PLA CENVAT ratio is 91:09 upto November, 2010; which is same as in the corresponding period last year. In the non-POL sector, PLA CENVAT ratio upto November, 2010 is 28:72 and it was 26:74 last year upto November 2009.

The overall growth of CENVAT utilization upto November, 2010 is 43.18% over November, 2009. The main commodities availing CENVAT credit are Iron and steel Products: Rs.21696.0 Crores, Motor Vehicles products: Rs.19358.2 Crores, Chemicals Products: Rs.18185.9 Crores, Machinery Products: Rs.12672.6 Crores, N.F. Metals: Rs.5440.6 Crores, Petroleum Products: Rs.5085.7 Crores, Cement: Rs.2833.8 Crores, Textiles: Rs.2253.4 Crores, Rubber Products :Rs.1870.7 Crores, Wires & Cables: Rs.1465.5 Crores, Pharmaceutical Products: Rs.1107.4 Crores, Paper & Paper Board: Rs.1028.2 Crores.

The graphical presentation of commodities utilizing CENVAT in percentage term is given below:

19

PERCENTAGE CENVAT UTILISATION BY MAJOR COMMODITIES

Tobacco Products0%

Cement 3%

Petroleum Products5%

Machinery Products12%

Chemicals Products17%

Motor Vehicles Products18%

Iron and steel Products20%Others

25%

The main reasons for increase in CENVAT utilization are:

1. Increase in export clearances.2. Availability of more CENVAT credit due to un-utilized opening balance.3. Availability of more CENVAT credit on capital goods on expansion of manufacturing

units.4. More availment of credit on service tax.5. Reduction in rate of duties on finished goods vis-à-vis more Cenvat credit available on

inputs.

3. ANALYSIS OF 20 TOP REVENUE YIELDING COMMODITIES

The all India Revenue Trend of 20 major commodities is shown below in tabular form:(` in Crores)

Upto the month Upto the month Difference of revenue over last

year

% difference over

last year

2009-10 2010-11

Sl.Commodity Group

2009-10 2010-11 Ratio Ratio

No.PLA

C.V.PLA

C.V.PLA

C.V.PLA

C.V.PLA

C.V.PLA

C.V.

Credit Credit Credit Credit Credit Credit

1 2 3 4 5 6 7 8 9 10 11 12 13 141 Petroleum Products 40775.1 4094.2 48574.2 5085.7 7799.1 991.5 19.13 24.22 91 9 91 9

2 Tobacco Products 8848.9 274.6 11033.6 351.0 2184.7 76.4 24.69 27.83 97 3 97 3

3 Iron and steel Products 5217.2 15537.8 8558.9 21696.0 3341.7 6158.2 64.05 39.63 25 75 28 72

4 Motor Vehicles Products 3542.8 12717.7 5156.9 19358.2 1614.1 6640.5 45.56 52.21 22 78 21 79

5 Chemicals Products 2706.2 12610.3 4569.2 18185.9 1862.9 5575.6 68.84 44.21 18 82 20 80

6 Cement 3066.3 2698.7 4508.0 2833.8 1441.7 135.1 47.02 5.01 53 47 61 39

7 Machinery Products 1731.7 8904.7 2830.6 12672.6 1098.8 3767.9 63.45 42.31 16 84 18 82

8 Sugar (17 & 19) 916.6 477.8 841.9 565.2 -74.7 87.4 -8.15 18.29 66 34 60 40

9 Rubber Products 464.1 1271.2 786.2 1870.7 322.1 599.6 69.41 47.17 27 73 30 70

10 N.F. Metals 333.9 3197.7 668.8 5440.6 334.9 2242.9 100.30 70.14 9 91 11 89

(` in Crores)

20

Upto the month Upto the month Difference of revenue over last

year

% difference over

last year

2009-10 2010-11

Sl.Commodity Group

2009-10 2010-11 Ratio Ratio

No.PLA

C.V.PLA

C.V.PLA

C.V.PLA

C.V.PLA

C.V.PLA

C.V.

Credit Credit Credit Credit Credit Credit

1 2 3 4 5 6 7 8 9 10 11 12 13 14

11 Ceramic Products (99) 306.9 270.5 553.5 395.9 246.6 125.5 80.35 46.39 53 47 58 42

12 Paper & Paper Board (71) 318.3 815.1 392.1 1028.2 73.8 213.1 23.19 26.15 28 72 28 72

13 Textiles 91.7 1417.7 297.1 2253.4 205.4 835.7 223.91 58.95 6 94 12 88

14 Aerated & Mineral Water of CH.22 174.1 340.4 280.5 496.2 106.5 155.8 61.16 45.77 34 66 36 64

15 Cosmetics (51) 242.6 295.5 237.2 553.2 -5.4 257.7 -2.23 87.20 45 55 30 70

16 Pharmaceutical Products (46) 204.9 801.7 229.3 1107.4 24.4 305.7 11.89 38.13 20 80 17 83

17 Misc. Edible Preparations (23) 194.4 95.4 225.2 109.2 30.8 13.8 15.87 14.46 67 33 67 33

18 Glass & Glassware (100) 78.7 382.2 170.8 504.7 92.2 122.5 117.16 32.04 17 83 25 75

19 Wires & Cables (124) 54.9 947.3 79.0 1465.5 24.0 518.2 43.78 54.70 5 95 5 95

20 Television Receivers, etc. (123) 55.1 588.9 52.3 926.6 -2.9 337.6 -5.21 57.33 9 91 5 95

Other Commodities 2343.6 7430.6 4297.9 10698.6 1954.3 3268.1 83.39 43.98 24 76 29 71

Gross Revenue 71667.9 75169.8 94343.0 107598.5 22675.2 32428.8 31.64 43.14 49 51 47 53

Refunds 5918.1 60.8 6163.2 58.4 245.1 -2.4 4.14 -3.93Net Excise Revenue 65749.8 75109.0 88179.8 107540.2 22430.1 32431.2 34.11 43.18

Drawbacks by Customs Comm. 4064.9 4218.0

All INDIA TOTAL 61685 83962 22276.9 36.11

The table indicates that the total CENVAT utilization ratio in November 2010 has gone up by 2 percentage points as compared to the corresponding period last year.

The All India Net CENVAT growth is 43.18%.

The highest CENVAT utilization this year in November in actual term is noticed in respect of Iron and steel Products (Rs.21696.0 Crores), Motor Vehicles Products (Rs.19358.2 Crores), Chemicals Products (Rs.18185.9 Crores), Machinery Products (Rs.12672.6 Crores) Combined CENVAT utilization of these four commodities groups in percentage terms is 66.8% (Rs.71912.7 Crores) of the total Cenvat utilized.

The major commodity groups showing higher CENVAT utilization during the corresponding -period over last year, in terms of higher over last year and growth rate (given in bracket), are Motor Vehicles Products Rs.6640.5(52.21%), Iron and Steel Products Rs.6158.2 Crores (39.63%), Chemical Products Rs.5575.6 Crores (44.21%) and Machinery Products Rs.3767.9 Crores (42.31%) .

The gross PLA growth lower than the All India Gross (31.64%) is noticed in respect of Petroleum Products(19.13%), Tobacco Products(24.69%), Sugar(-8.15%), Paper & Paper Board (71) (23.19%), Cosmetics (51)(-2.23%), Misc. Edible Preparations(23)(15.87%), Pharmaceutical Products(46)(11.89%), Television Receivers,etc(123)(-5.21 %). It is also noticed that the refunds (PLA) has increased by 4.14% amounting to a difference of ` 245.1 Crores over the last year till the same period.

The top seven revenue yielding commodities group are Petroleum(51.49%), Tobacco(11.70%), Iron and Steel(9.07%), Motor Vehicles(5.47%), Chemicals(4.84%), Cement(4.78%), Machinery(3.00%) which have together contributed 90.34% (Rs.85231.38 Crores) to the total Central Excise gross revenue (PLA) of Rs.94343.0 Crores upto November, 2010. This is also shown in the graphical presentation given below:-

21

EXCISE REVENUE SHARE OF MAJOR COMMODITIES IN GROSS REVENUEOthers10%

Machinery Products3%

Cement 5%

Chemicals Products5%

Motor Vehicles Products5%

Iron and steel Products9%

Tobacco Products12%

Petroleum Products51%

Petroleum Products: Excise revenue contribution of petroleum products is Rs.48574.16 Crores of the All India gross revenue collected upto November, 2010 as against Rs.40775.05 Crores to the All India gross revenue collected upto November last year. The revenue growth in petroleum products upto November, 2010 over last year is 19.13%, whereas growth in CENVAT is 24.22%.

The major contribution of the petroleum revenue comes from ten zones shown in table below, which have contributed 85.85% of petroleum revenue upto November-2010 against 86.71% upto November last year. Out of the ten zones, six zones, namely- Mumbai-II(13.67%),Vadodara (13.07%), Ahmedabad(3.66%), Chennai(9.89%), Mysore(11.77%), Vizag15.26%) are below All India PLA revenue growth rate (19.13%), whereas the CENVAT utilization in respect of Mumbai – II: (86.86%), Ahmedabad(35.44%), Mysore(178.52%), Lucknow(29.01%), Cochin(256.79%) are more than the All India growth rate of CV utilization (24.22%). The PLA CENVAT ratio of Petroleum Products upto November, 2010 is 91:9 which is same as in the corresponding period last year.

Petroleum Products (` in Crores)

S.No ZONES 2009-10upto the month upto the month %age

Excess/short in month2009-10 2010-11

PLA CENVAT PLA CENVAT PLA CENVAT PLA CENVAT

1 MUMBAI – I 9670.40 1475.68 5614.80 1070.06 7284.69 820.19 29.74 -23.352 MUMBAI – II 9014.53 955.82 5746.32 590.57 6531.82 1103.55 13.67 86.863 VADODARA 7213.61 883.87 4857.96 571.38 5492.93 683.51 13.07 19.624 DELHI 4999.91 665.89 3160.99 524.24 3833.67 437.18 21.28 -16.615 AHMEDABAD 4929.84 201.48 3245.10 134.65 3364.03 182.37 3.66 35.446 CHENNAI 4197.76 337.53 2951.74 217.36 3243.70 262.19 9.89 20.627 MYSORE 4168.72 61.07 2770.38 44.97 3096.38 125.25 11.77 178.528 LUCKNOW 3968.78 68.60 2404.98 48.57 3082.89 62.66 28.19 29.019 VIZAG 4015.22 171.16 2508.99 102.59 2891.95 106.67 15.26 3.98

10 COCHIN 3573.05 148.01 2094.13 91.16 2880.77 325.25 37.56 256.79Total Top 10 55751.82 4969.11 35355.39 3395.55 41702.83 4108.82 17.95 21.01Others 8260.20 1059.33 5419.66 698.63 6871.33 976.87 26.79 39.83TOTAL (All India) 64012.02 6028.44 40775.05 4094.18 48574.16 5085.69 19.13 24.22

Contribution of Top 10 Zones 87.10 82.43 86.71 82.94 85.85 80.79

22

REVENUE OF PETROLEUM PRODUCTS IN TOP TEN EXCISE ZONES

7285

6532

3244 30962892

5615 5746

4858

3161 32452952

27702405 2509

2094

5493

38343364

30832881

0

1000

2000

3000

4000

5000

6000

7000

8000

MUMBAI – I MUMBAI – II VADODARA DELHI AHMEDABAD CHENNAI MYSORE LUCKNOW VIZAG COCHINZONE

Rev

enue

(Rs.

in C

rore

)

2009-10

2010-11

Iron & Steel: Excise revenue contribution of Iron and Steel Products is Rs.8558.91 Crores to the All India gross revenue collected upto November, 2010 as against Rs.5217.23 Crores to the All India gross revenue collected upto November last year. The revenue growth in Iron and Steel Products upto November, 2010 over last year is 64.05% whereas growth in CENVAT is 39.63%.

The major contribution of the Iron and Steel Products revenue comes from ten zones shown in table below, which have contributed 85.01% of Iron and Steel Products revenue upto November, 2010 against 84.88% upto November last year. Out of the ten zones,six zones, namely RANCHI(56.30%), BHOPAL(59.28%), BHUBANESHWAR(56.57%), KOLKATA(30.68%), VIZAG(40.70%) and NAGPUR(62.51%) are below All India PLA revenue gross rate (64.05%), whereas the CENVAT utilization in respect of two zones, viz. PUNE(56.56%), and NAGPUR(48.48%) are more than the All India growth rate of CV utilization( 39.63%).

The PLA CENVAT ratio of Iron and Steel Products upto November, 2010 is 28:72 which was 25:75 in the corresponding period last year showing 3 percentage decrease in CENVAT utilization.

Iron and Steel Products (` in Crores)

S.No ZONES 2009-10upto the month upto the month %age

Excess/short in month2009-10 2010-11

PLA CENVAT PLA CENVAT PLA CENVAT PLA CENVAT1 RANCHI 1883.62 1564.18 1108.08 986.88 1731.92 1281.18 56.30 29.82

2 BHOPAL 1910.99 2333.10 1052.20 1466.53 1675.98 1891.24 59.28 28.96

3 MYSORE 892.26 773.71 452.76 508.39 1063.15 593.65 134.82 16.77

4 BHUB'WAR 998.47 951.08 527.23 633.47 825.47 867.51 56.57 36.95

5 KOLKATA 836.03 2081.56 454.03 1331.98 593.34 1791.26 30.68 34.48

6 VIZAG 595.48 666.26 277.83 459.97 390.91 635.75 40.70 38.22

7 MUMBAI – II 365.07 1435.64 147.92 937.11 313.57 1219.48 111.99 30.13

8 PUNE 259.31 1082.04 139.76 656.23 238.97 1027.38 70.99 56.56

9 AHMEDABAD 260.08 2037.67 133.79 1221.96 223.84 1704.85 67.31 39.52

10 NAGPUR 250.71 1372.15 134.56 822.02 218.68 1220.53 62.51 48.48

Total Top 10 8252.02 14297.39 4428.16 9024.54 7275.83 12232.83 64.31 35.55 Others 1533.77 10597.63 789.07 6513.27 1283.08 9463.19 62.61 45.29

TOTAL (All India) 9785.79 24895.02 5217.23 15537.81 8558.91 21696.02 64.05 39.63


23

REVENUE OF IRON AND STEEL PRODUCTS IN TOP TEN EXCISE ZONES

1063

314224 219

527

135134140148

278

454453

10521108

239

391

593

825

16761732

0

200

400

600

800

1000

1200

1400

1600

1800

2000

RANCHI BHOPAL MYSORE BHUB'WAR KOLKATA VIZAG MUMBAI – II PUNE AHMEDABAD NAGPURZONE

Rev

enue

(Rs.

in C

rore

)

2009-10

2010-11

Tobacco Products : Excise revenue contribution of Tobacco Products is Rs.11033.61 Crores to the All India gross revenue collected upto November, 2010 as against Rs.8848.87 Crores to the All India gross revenue collected upto November last year. The revenue growth in Tobacco Products upto November, 2010 over last year is 24.69% whereas growth in CENVAT is 27.83%.

The major contribution of the Tobacco Products revenue comes from ten zones shown in table below, which have contributed 88.50% of Tobacco Products revenue upto November, 2010 against 85.38% upto November last year. Out of the ten zones, six zones, namely- BANGALORE(22.27%), HYDERABAD(19.39%), RANCHI(16.24%), DELHI(12.23%) LUCKNOW(-1.69%) and AHMEDABAD(20.07%) are below All India PLA revenue growth rate (24.69%), whereas the CENVAT utilization in respect of three zones, viz. CHENNAI(130.51%), AHMEDABAD(121.02%) and Pune(.) are more than the All India growth rate of CV utilization( 27.83%).

The PLA CENVAT ratio of Tobacco Products upto November, 2010 is 97:03 which is same as in the corresponding period last year .

Tobacco Products (` in Crores)

S.No ZONES 2009-10 upto the month upto the month %age Excess/ short in month2009-10 2010-11

PLA CENVAT PLA CENVAT PLA CENVAT PLA CENVAT1 MEERUT 3426.63 53.72 2124.73 37.82 2763.29 38.44 30.05 1.642 BANGALORE 2693.31 37.96 1701.09 27.90 2079.96 34.08 22.27 22.153 HYDERABAD 1276.76 47.58 802.16 31.26 957.67 37.26 19.39 19.194 KOLKATA 1016.84 66.16 648.56 45.49 812.13 57.08 25.22 25.485 RANCHI 983.18 18.71 668.25 14.00 776.75 10.55 16.24 -24.646 LUCKNOW 860.82 5.99 576.24 5.55 566.50 2.60 -1.69 -53.157 DELHI 762.07 46.78 500.39 29.22 561.57 33.39 12.23 14.278 CHENNAI 334.78 22.16 185.60 13.48 500.62 31.07 169.73 130.519 AHMEDABAD 511.54 8.49 321.90 5.64 386.52 13.54 20.07 140.07

10 PUNE 40.30 3.11 25.86 0.50 359.37 34.23 1289.68 6746.00Total Top 10 11906.23 310.66 7554.78 210.86 9764.38 292.24 29.25 38.60

Others 1947.15 88.14 1294.09 63.70 1269.23 58.72 -1.92 -7.82 TOTAL (All India) 13853.38 398.80 8848.87 274.56 11033.61 350.96 24.69 27.83


24

REVENUE OF TOBACCO PRODUCTS IN TOP TEN EXCISE ZONES

2763

958

567

359

2125

1701

802

649 668 576500

186322

26

2080

812 777

562 501387

0

500

1000

1500

2000

2500

3000

MEERUT BANGALORE HYDERABAD KOLKATA RANCHI LUCKNOW DELHI CHENNAI AHMEDABAD PUNEZONE

Rev

enue

(Rs.

in C

rore

)

2009-10

2010-11

Chemical Products: Excise revenue contribution of Chemical Products is Rs.4569.17 Crores to the All India gross revenue collected upto November, 2010 as against Rs.2706.23 Crores to the All India gross revenue collected upto November last year. Thus, the revenue growth in Chemical Products upto November, 2010 over last year is 68.84%, whereas growth in CENVAT is 44.21%.

The major contribution of the Chemical Products revenue comes from ten zones shown in table below, which have contributed 78.28% of Chemical Products revenue upto November, 2010 against 73.30% upto November last year. Out of the ten zones, six zones, namely- AHMEDABAD (41.75%), CHANDIGARH(57.19%), LUCKNOW (28.90%), MUMBAI–II (37.42%), CHENNAI(46.10%) and PUNE(52.41%) are below All India PLA revenue growth rate (68.84%), whereas the CENVAT utilization in respect of four zones, viz. – VADODARA(46.85%), AHMEDABAD(44.60%) ,CHENNAI(46.84%) and Jaipur(51.78%) are more than the All India growth rate of CV utilization (44.21%).

The PLA CENVAT ratio of Chemical Products upto November, 2010 is 20: 80 which was 18: 82 in the corresponding period last year showing 2 percentage decrease in CENVAT utilization.

Chemical Products (` in Crores)

S.No ZONES 2009-10 upto the month upto the month %age Excess/short in month2009-10 2010-11

PLA CENVAT PLA CENVAT PLA CENVAT PLA CENVAT1 MUMBAI – I 893.22 3421.92 492.98 2192.30 1209.07 2722.66 145.26 24.19

2 VADODARA 565.08 4056.59 336.45 2571.45 600.89 3776.13 78.60 46.853 AHMEDABAD 459.15 1236.02 279.76 779.36 396.55 1126.93 41.75 44.604 DELHI 294.19 638.73 174.90 400.80 340.41 566.83 94.63 41.425 CHANDIGARH 278.27 841.61 184.33 557.77 289.75 783.13 57.19 40.406 LUCKNOW 281.24 415.05 163.36 267.39 210.57 352.54 28.90 31.847 MUMBAI – II 205.70 1239.33 129.13 778.09 177.45 1105.22 37.42 42.04

8 CHENNAI 147.02 1010.19 86.77 633.68 126.77 930.49 46.10 46.84

9 PUNE 123.20 911.54 74.32 586.71 113.27 766.06 52.41 30.5710 JAIPUR 108.57 417.20 61.74 266.67 112.11 404.76 81.58 51.78

Total Top 10 3355.64 14188.18 1983.74 9034.22 3576.84 12534.75 80.31 38.75 Others 1215.53 5668.25 722.49 3576.07 992.33 5651.17 37.35 58.03

TOTAL (All India) 4571.17 19856.43 2706.23 12610.29 4569.17 18185.92 68.84 44.21


25

REVENUE OF CHEMICAL PRODUCTS IN TOP TEN EXCISE ZONES

1209

397

211

112

493

336280

175 184 163129

87 74 62

601

340290

177127

113

0

200

400

600

800

1000

1200

1400

MUMBAI – I VADODARA AHMEDABAD DELHI CHANDIGARH LUCKNOW MUMBAI – II CHENNAI PUNE J AIPUR ZONE

Rev

enue

(Rs.

in C

rore

)

2009-10

2010-11

Motor Vehicles: Excise revenue contribution of Motor Vehicles is Rs.5156.93 Crores to the All India gross revenue collected upto November, 2010 as against Rs.3542.80 Crores to the All India gross revenue collected upto November last year. Thus, the revenue growth in Motor Vehicles upto November, 2010 over last year is 45.56%, whereas growth in CENVAT is 52.21%.

The major contribution of the Motor Vehicles revenue comes from ten zones shown in table below, which have contributed 93.04% of Motor Vehicles revenue upto November, 2010 against 92.17% upto November last year. Out of the ten zones, four zones, namely- NAGPUR(19.77%), BANGALORE(38.34%), PUNE(40.95%) and MEERUT(-25.02%) are below All India PLA revenue growth rate (45.56%), whereas the CENVAT utilization in respect of six zones, viz. - NAGPUR(57.05%), BANGALORE(83.33%), PUNE(75.87%), RANCHI(74.40%), VADODARA(93.71%) and BHOPAL(110.43%) are more than the All India growth rate of CV utilization (52.21%).

Motor Vehicles (`in Crores)

S.No ZONES 2009-10 upto the month upto the month %age Excess /short in month2009-10 2010-11

PLA CENVAT PLA CENVAT PLA CENVAT PLA CENVAT1 DELHI 1180.89 5748.28 667.29 3634.92 1293.67 5339.27 93.87 46.892 NAGPUR 1234.24 1118.63 802.28 709.78 960.91 1114.71 19.77 57.053 BANGALORE 754.67 777.00 445.07 432.58 615.72 793.05 38.34 83.334 PUNE 819.92 2953.32 424.54 1806.26 598.40 3176.61 40.95 75.875 CHENNAI 630.40 4895.20 314.66 3143.14 490.67 4247.22 55.94 35.136 RANCHI 291.79 930.00 144.96 541.89 248.70 945.04 71.56 74.407 MEERUT 488.29 864.13 290.32 531.69 217.69 535.92 -25.02 0.808 VADODARA 204.72 247.50 98.13 139.45 172.80 270.13 76.09 93.719 LUCKNOW 89.08 467.00 16.67 237.41 102.69 355.15 516.02 49.59

10 BHOPAL 114.91 423.46 61.34 230.21 96.69 484.44 57.63 110.43Total Top 10 5808.91 18424.52 3265.26 11407.33 4797.94 17261.54 46.94 51.32Others 485.26 2089.59 277.54 1310.41 358.99 2096.66 29.35 60.00

TOTAL (All India) 6294.17 20514.11 3542.80 12717.74 5156.93 19358.20 45.56 52.21


26

REVENUE OF MOTOR VEHICLES PRODUCTS IN TOP TEN EXCISE ZONES

97

667

802

445 425

315

145

290

98

1761

1294

961

616 598

491

249 218173

103

0

200

400

600

800

1000

1200

1400

DELHI NAGPUR BANGALORE PUNE CHENNAI RANCHI MEERUT VADODARA LUCKNOW BHOPAL

ZONE

Rev

enue

(Rs.

in C

rore

)

2009-10

2010-11

The PLA CENVAT ratio of Motor Vehicles upto November, 2010 is 21:79 which was 22:78 in the corresponding period last year showing 1 percentage increase in CENVAT utilization. Cement: Excise revenue contribution of Cement is Rs.4508.03 Crores to the All India gross revenue collected upto November, 2010 as against Rs.3066.30 Crores to the All India gross revenue collected upto November last year.The revenue growth in Cement upto November, 2010 over last year is 47.02%, whereas growth in CENVAT is 5.01%.

The major contribution of the Cement revenue comes from ten zones shown in table below, which have contributed 87.79% of Cement revenue upto November, 2010 against 86.50% upto November last year. Out of the ten zones, five zones, namely BHOPAL(18.20%), JAIPUR(14.76%), COIMBATORE(2.30%), MYSORE(34.69%), NAGPUR(8.35%) are below All India PLA revenue growth rate (47.02%), whereas the CENVAT utilization in respect of four zones, viz. - BHOPAL(5.02%), JAIPUR(16.09%), VIZAG(23.71%) AND NAGPUR(14.45%) are more than the All India growth rate of CV utilization (5.01%).

The PLA CENVAT ratio of Cement upto November, 2010 is 61:39 which was 53:47 in the corresponding period last year showing 8 percentage decrease in CENVAT utilization.

Cement (` in Crores)

S.No ZONES 2009-10 upto the month upto the month %age Excess/short in month2009-10 2010-11

PLA CENVAT PLA CENVAT PLA CENVAT PLA CENVAT1 MUMBAI – I 635.62 521.25 255.37 334.38 891.48 338.44 249.09 1.212 BHOPAL 1129.64 409.94 721.30 280.79 852.55 294.88 18.20 5.023 JAIPUR 820.95 660.30 498.01 437.34 571.53 507.70 14.76 16.094 VIZAG 398.96 245.54 254.52 169.08 402.50 209.17 58.14 23.715 HYDERABAD 459.49 194.44 261.44 157.79 394.52 121.29 50.90 -23.136 COIMBATORE 378.53 241.48 264.21 185.01 270.30 147.56 2.30 -20.247 MYSORE 269.00 198.26 166.63 153.68 224.44 112.63 34.69 -26.718 AHMEDABAD 169.11 205.55 84.48 140.45 132.72 133.70 57.10 -4.819 NAGPUR 161.53 119.60 103.28 76.38 111.90 87.42 8.35 14.45

10 BHUB'WAR 96.59 110.87 43.20 84.85 105.59 65.67 144.42 -22.60Total Top 10 4519.42 2907.23 2652.44 2019.75 3957.53 2018.46 49.20 -0.06Others 665.66 1088.63 413.86 678.92 550.50 815.34 33.02 20.09TOTAL (All India) 5185.08 3995.86 3066.30 2698.67 4508.03 2833.80 47.02 5.01


27

REVENUE OF CEMENT PRODUCTS IN TOP TEN EXCISE ZONES

255

84

891853

270224

112 106

255

721

498

261 264

167

103

43

572

403 395

133

0

100

200

300

400

500

600

700

800

900

1000

MUMBAI – I BHOPAL J AIPUR VIZAG HYDERABAD COIMBATORE MYSORE AHMEDABAD NAGPUR BHUB'WARZONE

Rev

enue

(Rs.

in C

rore

)

2009-10

2010-11

Machinery Products: Excise revenue contribution of Machinery Products is Rs. 2830.57 Crores to the All India gross revenue collected upto November, 2010 as against Rs. 1731.72 Crores to the gross revenue collected upto November last year. Thus, the revenue growth in Machinery Products upto November, 2010 over last year is 63.45%, whereas growth in CENVAT is 42.31%.

The major contribution of the Machinery Products revenue comes from ten zones shown in table below, which have contributed 72.39% of Machinery Products revenue upto November, 2010 against 71.18% upto November last year. Out of the ten zones, six zones, namely- PUNE(63.18%), CHENNAI(63.07%), VADODARA(32.87%), MEERUT(43.86%), KOLKATA(44.56%), MUMBAI-I(35.19%) are below All India PLA revenue growth rate (63.45%), whereas the CENVAT utilization in respect of six zones, viz. – PUNE(63.17%), DELHI(43.31%), BANGALORE(48.51%), CHENNAI(44.95%), MUMBAI-I(63.30%) and COIMBATORE(53.28%) are more than the All India growth rate of CV utilization (42.31%).

The PLA CENVAT ratio of Machinery Products upto November, 2010 is 18:82 which was 16:84 in the corresponding period last year showing 2 percentage decrease in CENVAT utilization.

Machinery Products (` in Crores)S.No ZONES 2009-10 upto the month upto the month %age Excess/short

in month2009-10 2010-11PLA CENVAT PLA CENVAT PLA CENVAT PLA CENVAT

1 PUNE 400.24 1971.52 214.05 1165.32 349.29 1901.51 63.18 63.172 DELHI 364.53 1909.90 179.54 1165.21 328.10 1669.89 82.74 43.313 BANGALORE 296.99 1124.60 142.23 698.77 276.09 1037.76 94.12 48.514 CHENNAI 329.40 1505.67 161.92 945.38 264.04 1370.31 63.07 44.955 VADODARA 241.24 940.15 122.64 552.74 162.95 725.14 32.87 31.196 MEERUT 234.58 1160.03 107.72 741.22 154.97 975.30 43.86 31.587 AHMEDABAD 169.39 672.25 78.07 404.45 132.20 568.55 69.34 40.578 KOLKATA 178.59 508.75 89.44 309.86 129.29 400.90 44.56 29.389 MUMBAI – I 176.83 413.17 93.37 247.01 126.23 403.37 35.19 63.3010 COIMBATORE 94.80 686.23 43.66 385.18 125.89 590.39 188.34 53.28 Total Top 10 2486.59 10892.27 1232.64 6615.14 2049.05 9643.12 66.23 45.77 Others 1097.12 3693.71 499.08 2289.56 781.52 3029.46 56.59 32.32 TOTAL (All India) 3583.71 14585.98 1731.72 8904.70 2830.57 12672.58 63.45 42.31


REVENUE OF MACHINERY PRODUCTS IN TOP TEN EXCISE ZONES 28

162

89

349328

276

155

132 126 126

214

180

142123

108

7893

44

264

163

129

0

50

100

150

200

250

300

350

400

PUNE DELHI BANGALORE CHENNAI VADODARA MEERUT AHMEDABAD KOLKATA MUMBAI – I COIMBATORE

ZONE

Rev

enue

(Rs.

in C

rore

) 2009-10

2010-11

It is observed that main reasons for increase / decrease in revenue are:

REDUCTION IN RATES OF DUTIES Reduction in the rates of duty on MS, HSD and RDO. Reduction in rate of duty on paper and paper products affecting revenue. Reduction in rate of duty on pharmaceuticals affecting revenue.

INCREASE IN RAW MATERIAL COST Increase of cost of raw material has been reported. Rate of duty on clinkers increased from `350 PMT to `450 PMT resulting in availment of

more Cenvat credit.

DECREASE IN PRODUCTION/CLEARANCES Aerated water has shown decrease in production and clearances (CC Bhopal and

Lucknow).

MORE REFUNDS/REBATES GRANTED More refunds amounting to ` 330.80 Crores given from PLA.

CLOSURE OF UNITS Number of closure of units by Mumbai- II C.Ex. Zone reported.

SHUTDOWN/STOPPAGE OF PROUCTION FOR REPAIR/MAINTENANCE Overhauling / repair of units have affected revenue (HPCL as reported by Mumbai-I, and

GAIL, PATA by C.C. Lucknow).

TRANSFER OF UNITS Transfer of number of pharma units to Himachal Pradesh to avail area based exemption.

MORE CENVAT UTILISATION

More cenvat credit on capital goods which is indicative of future growth. Excess Cenvat utilization. Rate of duty on clinkers increased from `350 PMT to `450 PMT resulting in availment of

more Cenvat credit. Utilization of more credit due to its accumulation because of more exports. More availment of credit on capital goods and services. Due to increase in price of crude oil in the international market the credit has increased

substantially leading to further increase in availability of credit on Naptha. More availment of credit of SAD

29

Inverted duty structure in respect of Two Wheelers, Pharmaceuticals, Naptha resulting in availability of more input credit.

MORE EXPORTS Increase in export of paper, resulting in accumulation of Cenvat credit and reduction in

PLA revenue. Increase in export of plastics.

MOTOR VEHICLES Less collection on cars as the duty on small cars has decreased. Increase in assessable value of cars resulting in increase in revenue (Logan of Mahindra

and Mahindra (Pune Zone) and Innova (by Bangalore LTU). There is more production and clearance of two wheele` Though inverted duty structure

has affected revenue.

IRON & STEEL There is more production and clearance of steel products indicating a potential growth in

the manufacturing sector. There is increase in the prices of steel products. More rebates / refund given due to increase in exports.

GENERAL Less Cenvat utilization noticed in respect of Ultra cement and Sunflag Iron and Steel as

reported by CC Nagpur though overall Cenvat utilization has gone up in the commodity as a whole.

4. ALL INDIA PERFORMANCE IN KEY RESULT AREAS

The key areas essentially reflect the efforts made by the Commissioners and their staff for augmenting the revenue which otherwise would have not accrued in the normal course, without special efforts made by the office. The Table given below gives a comparative performance in these areas upto November, 2010 and corresponding period last year.

PERFORMANCE OF IDENTIFIED KEY AREAS OF EXCISE (` in Lakhs)

S.No.2009-10 2010-11 Increase/

decrease%

ChangeKey Areas For the month

Upto the month

For the month

Upto the month

(1) (2) (3) (4) (5) (6) (7) (8)1 Realisation of arrears

Amount realised 7788 41225 7727 75077 33852 82.12Total pendency 2585232 3173905 588673 22.77

2 Completion of Adjudication

No. of cases adjudicated 1578 8409 1075 7493 -916 -10.89No. of cases pending 6018 7394 1376 22.86

3 Anti- evasion performance

No. of cases detected 365 2157 239 1782 -375 -17.39Vol. Recovery made 3128 13964 3677 25753 11789 84.42

4 Audit Performance No. of objections raised 4318 30890 3768 30028 -862 -2.79Amount recovered 3783 30778 4634 43200 12422 40.36

5 Call-book cases No. of cases disposed 584 4428 385 3120 -1308 -29.54Total pendency 130356 27463 -102893 -78.93

Pendency of Arrears: An amount of Rs.3173905 lakhs is reflected as arrears of revenue pending realization upto November, 2010. This amount was only Rs.2585232 lakhs upto November, 2009. The arrears of revenue have therefore increased by Rs.588673 lakhs

30

(22.77%). Chief Commissioners of Mumbai I, Mumbai II, Pune, Ahmedabad, Bangalore, Chennai, Lucknow, Bhopal and Kolkata have realized less arrears in the month as compared to the corresponding period last year.

S.No. ZONE

Realisation of arrears (` in Lakhs)2009-10 2010-11

Increase/ decrease

% ChangeFor the

monthUpto the month

For the month

Upto the month

1 2 3 4 5 6 7 8 9

1 MUMBAI - I Amount realised 41 1024 16 838 -186 -18.16Total pendency 141862 239752 97890 69.00

2 MUMBAI - II Amount realised 790 1197 33 330 -867 -72.43Total pendency 124356 125795 1439 1.16

3 PUNE Amount realised 519 3946 415 4768 822 20.83Total pendency 62029 65834 3805 6.13

4 NAGPUR Amount realised 150 2968 47 2041 -927 -31.23Total pendency 198485 195404 -3081 -1.55

5 VADODARA Amount realised 1954 4084 796 4899 815 19.96Total pendency 263691 309640 45949 17.43

6 AHMEDABAD Amount realised 246 1430 86 1265 -165 -11.54Total pendency 177529 193280 15751 8.87

7 BANGALORE Amount realised 1116 6802 2872 6251 -551 -8.10Total pendency 85489 134442 48953 57.26

8 MYSORE Amount realised 20 695 582 3231 2536 364.89Total pendency 21742 24913 3171 14.58

9 COCHIN Amount realised 26 243 50 272 29 11.93Total pendency 15072 15641 569 3.78

10 HYDERABAD Amount realised 335 3993 541 4500 507 12.70Total pendency 137261 152811 15550 11.33

11 VISHAKAPATNAM Amount realised 96 789 64 21990 21201 2687.07Total pendency 65378 81898 16520 25.27

12 CHENNAI Amount realised 158 2317 147 1259 -1058 -45.66Total pendency 70347 98968 28621 40.69

13 COIMBATORE Amount realised 485 992 55 995 3 0.30Total pendency 75933 81326 5393 7.10

14 LUCKNOW Amount realised 97 1600 97 983 -617 -38.56Total pendency 89121 106040 16919 18.98

15 MEERUT Amount realised 35 369 124 1092 723 195.93Total pendency 164515 212564 48049 29.21

16 RANCHI Amount realised 21 164 13 327 163 99.39Total pendency 118543 137197 18654 15.74

17 DELHI Amount realised 523 2195 331 5071 2876 131.03Total pendency 220133 268843 48710 22.13

18 CHANDIGARH Amount realised 172 632 371 2099 1467 232.12Total pendency 95406 113683 18277 19.16

19 JAIPUR Amount realised 55 614 73 1643 1029 167.59Total pendency 55877 69409 13532 24.22

20 BHOPAL Amount realised 88 2672 677 2173 -499 -18.68Total pendency 155177 206461 51284 33.05

21 KOLKATA Amount realised 662 1284 94 1116 -168 -13.08Total pendency 145111 240264 95153 65.57

22 BHUBANESHWAR Amount realised 193 1031 241 7300 6269 608.05Total pendency 28760 34295 5535 19.25

23 SHILLONG Amount realised 6 184 2 634 450 244.57Total pendency 73415 65445 -7970 -10.86

ALL INDIA Amount realised 7788 41225 7727 75077 33852 82.12Total pendency 2585232 3173905 588673 22.77

Pendency of adjudication: 7394 cases are pending adjudication upto November, 2010 vis-à-vis 6018 cases adjudicated upto November 2009 resulting in increase in pendency by 1376 cases (22.86%). The number of cases adjudicated has increased in the zones of Chief

31

Commissioners of Mumbai-I, Vadodara, Vishakhapatnam, Chennai, Meerut, Chandigarh, Bhopal and Kolkata.

S.No. ZONE

Completion of Adjudication2009-10 2010-11 Increase/

decrease%

ChangeFor the month

Upto the month

For the month

Upto the month

1 2 3 4 5 6 7 8 9

1 MUMBAI - I No. of cases adjudicated 29 248 49 408 160 64.52No. of cases pending 396 705 309 78.03

2 MUMBAI - IINo. of cases adjudicated 97 327 51 249 -78 -23.85No. of cases pending 147 231 84 57.14

3 PUNENo. of cases adjudicated 61 467 114 429 -38 -8.14No. of cases pending 237 192 -45 -18.99

4 NAGPURNo. of cases adjudicated 67 281 26 245 -36 -12.81No. of cases pending 165 69 -96 -58.18

5 VADODARANo. of cases adjudicated 53 311 76 476 165 53.05No. of cases pending 534 686 152 28.46

6 AHMEDABADNo. of cases adjudicated 108 355 7 256 -99 -27.89No. of cases pending 762 935 173 22.70

7 BANGALORENo. of cases adjudicated 61 357 58 296 -61 -17.09No. of cases pending 160 452 292 182.50

8 MYSORENo. of cases adjudicated 51 262 22 215 -47 -17.94No. of cases pending 30 40 10 33.33

9 COCHINNo. of cases adjudicated 13 155 11 92 -63 -40.65No. of cases pending 43 33 -10 -23.26

10 HYDERABADNo. of cases adjudicated 36 314 33 243 -71 -22.61No. of cases pending 95 156 61 64.21

11 VISHAKAPATNAMNo. of cases adjudicated 14 97 39 164 67 69.07No. of cases pending 55 111 56 101.82

12 CHENNAINo. of cases adjudicated 111 432 58 472 40 9.26No. of cases pending 200 183 -17 -8.50

13 COIMBATORENo. of cases adjudicated 40 172 23 159 -13 -7.56No. of cases pending 132 162 30 22.73

14 LUCKNOWNo. of cases adjudicated 103 706 23 212 -494 -69.97No. of cases pending 177 108 -69 -38.98

15 MEERUTNo. of cases adjudicated 51 442 85 472 30 6.79No. of cases pending 414 377 -37 -8.94

16 RANCHINo. of cases adjudicated 85 279 25 133 -146 -52.33No. of cases pending 274 285 11 4.01

17 DELHINo. of cases adjudicated 183 921 37 536 -385 -41.80No. of cases pending 408 510 102 25.00

18 CHANDIGARHNo. of cases adjudicated 60 425 53 615 190 44.71No. of cases pending 554 454 -100 -18.05

19 JAIPURNo. of cases adjudicated 222 483 57 350 -133 -27.54No. of cases pending 333 436 103 30.93

20 BHOPALNo. of cases adjudicated 43 153 59 465 312 203.92No. of cases pending 463 758 295 63.71

21 KOLKATANo. of cases adjudicated 78 345 139 772 427 123.77No. of cases pending 302 366 64 21.19

22 BHUBANESHWARNo. of cases adjudicated 6 83 11 56 -27 -32.53No. of cases pending 44 47 3 6.82

23 SHILLONG No. of cases adjudicated 6 794 19 178 -616 -77.58No. of cases pending 93 98 5 5.38

ALL INDIANo. of cases adjudicated 1578 8409 1075 7493 -916 -10.89No. of cases pending 6018 7394 1376 22.86

Detection of Anti Evasion Cases: 1782 cases have been detected by the Anti Evasion wings upto November, 2010 vis-à-vis 2157 cases detected upto November, 2009 resulting in decrease of 375 cases (-17.39%). Chief Commissioners of Pune, Vadodara, Mysore, Hyderabad, Chennai, Delhi, Jaipur and Shillong have shown positive performance in this regard.

32

Voluntary Recoveries made: Rs.25753 lakhs have been voluntarily recovered upto November, 2010 vis-à-vis Rs.13964 lakhs recovered upto November, 2009 resulting in an increase of Rs.11789 lakhs (84.42%). Chief Commissioners of Mumbai-II, Nagpur, Vadodara, Ahmedabad, Bangalore, Hyderabad, Vishakhapatnam, Coimbatore, Lucknow, Meerut, Delhi, Chandigarh, Jaipur, Bhopal, Bhubaneshwar and Shillong have recovered more duty voluntarily from the assesses upto the month as compared to corresponding period last year.

S.No. ZONE

Anti evasion performance2009-10 2010-11

Increase/ decrease

% ChangeFor the

monthUpto the month

For the month

Upto the month

1 2 3 4 5 6 7 8 9

1 MUMBAI - INo. of cases detected 5 43 4 36 -7 -16.28Vol. Recovery made 48 232 12 170 -62 -26.72

2 MUMBAI - IINo. of cases detected 7 130 7 59 -71 -54.62Vol. Recovery made 75 1199 548 3156 1957 163.22

3 PUNENo. of cases detected 19 54 8 86 32 59.26Vol. Recovery made 140 919 101 493 -426 -46.35

4 NAGPURNo. of cases detected 27 113 10 88 -25 -22.12Vol. Recovery made 54 674 158 739 65 9.65

5 VADODARANo. of cases detected 8 56 14 90 34 60.71Vol. Recovery made 192 1261 124 3333 2072 164.31

6 AHMEDABADNo. of cases detected 11 112 6 82 -30 -26.79Vol. Recovery made 628 939 23 1179 240 25.56

7 BANGALORENo. of cases detected 4 194 3 33 -161 -82.99Vol. Recovery made 22 621 0 1970 1349 217.23

8 MYSORENo. of cases detected 5 29 6 36 7 24.14Vol. Recovery made 54 313 47 289 -24 -7.67

9 COCHINNo. of cases detected 8 71 1 40 -31 -43.66Vol. Recovery made 1 170 0 82 -88 -51.76

10 HYDERABADNo. of cases detected 3 52 10 55 3 5.77Vol. Recovery made 51 332 37 629 297 89.46

11 VISHAKAPATNAMNo. of cases detected 4 59 6 32 -27 -45.76Vol. Recovery made 2 245 5 589 344 140.41

12 CHENNAINo. of cases detected 12 46 5 54 8 17.39Vol. Recovery made 226 1583 4 1030 -553 -34.93

13 COIMBATORENo. of cases detected 18 47 3 40 -7 -14.89Vol. Recovery made 32 54 1 88 34 62.96

14 LUCKNOWNo. of cases detected 25 119 15 98 -21 -17.65Vol. Recovery made 11 123 75 324 201 163.41

15 MEERUTNo. of cases detected 51 178 18 115 -63 -35.39Vol. Recovery made 764 1619 906 2419 800 49.41

16 RANCHINo. of cases detected 4 77 4 32 -45 -58.44Vol. Recovery made 11 356 3 198 -158 -44.38

17 DELHINo. of cases detected 51 221 34 243 22 9.95Vol. Recovery made 128 1512 535 2350 838 55.42

18 CHANDIGARHNo. of cases detected 17 92 10 92 0 0.00Vol. Recovery made 155 553 625 1361 808 146.11

19 JAIPURNo. of cases detected 11 71 4 80 9 12.68Vol. Recovery made 191 374 43 1073 699 186.90

S.No. ZONE

Anti evasion performance2009-10 2010-11

Increase/ decrease

% ChangeFor the

monthUpto the month

For the month

Upto the month

1 2 3 4 5 6 7 8 920 BHOPAL No. of cases detected 39 173 19 156 -17 -9.83

33

Vol. Recovery made 107 137 17 803 666 486.13

21 KOLKATA No. of cases detected 23 135 18 104 -31 -22.96Vol. Recovery made 65 299 51 270 -29 -9.70

22 BHUBANESHWAR No. of cases detected 5 27 3 26 -1 -3.70Vol. Recovery made 5 166 8 2510 2344 1412.05

23 SHILLONG No. of cases detected 8 58 31 105 47 81.03Vol. Recovery made 166 283 354 698 415 146.64

ALL INDIANo. of cases detected 365 2157 239 1782 -375 -17.39Vol. Recovery made 3128 13964 3677 25753 11789 84.42

Audit Objections: 30028 audit objections have been raised by the Audit Parties upto November 2010, vis-à-vis 30890 cases detected upto November, 2009 resulting in a decrease of 862 audit objections (-2.79%). Chief Commissioners of Vadodara, Mysore, Lucknow, Delhi, Chandigarh, Jaipur and Kolkata have shown positive performance in raising audit points in the months as compared to the same period of the last year.

S.No. ZONE

Audit Performance (` in Lakhs)2009-10 2010-11

Increase/ decrease

% ChangeFor the

monthUpto the month

For the month

Upto the month

1 2 3 4 5 6 7 8 9

1 MUMBAI - INo. of objections raised 238 1620 207 1593 -27 -1.67Amount recovered 378 1628 187 987 -641 -39.37

2 MUMBAI - IINo. of objections raised 81 1225 124 1151 -74 -6.04Amount recovered 42 1064 200 1357 293 27.54

3 PUNENo. of objections raised 114 1435 176 1244 -191 -13.31Amount recovered 172 1451 88 2385 934 64.37

4 NAGPURNo. of objections raised 259 1665 192 1541 -124 -7.45Amount recovered 157 2496 76 1242 -1254 -50.25

5 VADODARANo. of objections raised 564 2705 452 3447 742 27.43Amount recovered 310 2415 1325 5067 2652 109.81

6 AHMEDABADNo. of objections raised 367 2501 260 1974 -527 -21.07Amount recovered 327 2412 223 1699 -713 -29.56

7 BANGALORENo. of objections raised 306 2364 239 1673 -691 -29.23Amount recovered 412 4400 411 3540 -860 -19.55

8 MYSORENo. of objections raised 65 274 137 798 524 191.24Amount recovered 20 380 387 3324 2944 774.74

9 COCHINNo. of objections raised 128 749 14 658 -91 -12.15Amount recovered 226 856 5 550 -306 -35.75

10 HYDERABADNo. of objections raised 219 1105 112 1030 -75 -6.79Amount recovered 67 907 209 1491 584 64.39

11 VISHAKAPATNAMNo. of objections raised 136 678 89 508 -170 -25.07Amount recovered 97 623 82 608 -15 -2.41

12 CHENNAINo. of objections raised 181 1773 194 1621 -152 -8.57Amount recovered 101 1426 90 3377 1951 136.82

13 COIMBATORENo. of objections raised 80 648 53 535 -113 -17.44Amount recovered 95 879 40 759 -120 -13.65

14 LUCKNOWNo. of objections raised 128 630 79 682 52 8.25Amount recovered 60 267 17 228 -39 -14.61

S.No. ZONE

Audit Performance (` in Lakhs)2009-10 2010-11

Increase/ decrease

% ChangeFor the

monthUpto the month

For the month

Upto the month

1 2 3 4 5 6 7 8 9

15 MEERUTNo. of objections raised 239 1930 196 1554 -376 -19.48Amount recovered 260 2275 223 2210 -65 -2.86

16 RANCHI No. of objections raised 51 586 31 458 -128 -21.84

34

Amount recovered 14 225 6 253 28 12.44

17 DELHI No. of objections raised 368 2599 462 3688 1089 41.90Amount recovered 319 1635 346 3065 1430 87.46

18 CHANDIGARH No. of objections raised 143 1208 152 1375 167 13.82Amount recovered 220 801 255 1553 752 93.88

19 JAIPUR No. of objections raised 155 1136 181 1446 310 27.29Amount recovered 111 1163 136 1195 32 2.75

20 BHOPAL No. of objections raised 164 1958 121 701 -1257 -64.20Amount recovered 162 1980 87 1111 -869 -43.89

21 KOLKATA No. of objections raised 190 1313 187 1665 352 26.81Amount recovered 131 828 175 950 122 14.73

22 BHUBANESHWAR No. of objections raised 125 627 75 543 -84 -13.40Amount recovered 96 600 18 6122 5522 920.33

23 SHILLONG No. of objections raised 17 161 35 143 -18 -11.18Amount recovered 6 67 48 127 60 89.55

ALL INDIA No. of objections raised 4318 30890 3768 30028 -862 -2.79Amount recovered 3783 30778 4634 43200 12422 40.36

Call Book Cases: 27463 cases are pending in call book category upto November, 2010, vis-à-vis 130356 call book cases pending upto November, 2009 resulting in decrease in pendency by 102893 cases (-78.93%). Chief Commissioners of Lucknow, Bhopal and Bhubaneshwar have lesser pendency in call book category upto November 2010 as compared to November 2009.

S.No. ZONE

Call-book cases (` in Lakhs)2009-10 2010-11

Increase/ decrease

% ChangeFor the

monthUpto the month

For the month

Upto the month

1 2 3 4 5 6 7 8 9

1 MUMBAI - INo. of cases disposed 82 243 0 93 -150 -61.73total pendency 1095 1260 165 15.07

2 MUMBAI - IINo. of cases disposed 4 199 8 140 -59 -29.65total pendency 1192 1295 103 8.64

3 PUNENo. of cases disposed 2 269 5 83 -186 -69.14total pendency 1553 1881 328 21.12

4 NAGPURNo. of cases disposed 67 374 16 53 -321 -85.83total pendency 1495 1914 419 28.03

5 VADODARANo. of cases disposed 45 131 10 79 -52 -39.69total pendency 2274 2444 170 7.48

6 AHMEDABADNo. of cases disposed 25 327 1 88 -239 -73.09total pendency 856 1111 255 29.79

7 BANGALORENo. of cases disposed 31 119 16 45 -74 -62.18total pendency 754 1003 249 33.02

8 MYSORENo. of cases disposed 0 16 0 20 4 25.00total pendency 640 884 244 38.13

9 COCHINNo. of cases disposed 14 27 0 63 36 133.33total pendency 418 476 58 13.88

10 HYDERABADNo. of cases disposed 7 37 18 135 98 264.86total pendency 782 867 85 10.87

S.No. ZONE

Call-book cases (` in Lakhs)2009-10 2010-11

Increase/ decrease

% ChangeFor the

monthUpto the month

For the month

Upto the month

1 2 3 4 5 6 7 8 9

11 VISHAKAPATNAMNo. of cases disposed 14 51 0 79 28 54.90total pendency 528 692 164 31.06

12 CHENNAINo. of cases disposed 17 316 46 277 -39 -12.34total pendency 1942 2623 681 35.07

35

13 COIMBATORENo. of cases disposed 4 48 8 54 6 12.50total pendency 1200 1414 214 17.83

14 LUCKNOWNo. of cases disposed 17 221 123 400 179 81.00total pendency 700 251 -449 -64.14

15 MEERUTNo. of cases disposed 3 79 5 300 221 279.75total pendency 690 905 215 31.16

16 RANCHINo. of cases disposed 0 80 1 23 -57 -71.25total pendency 553 660 107 19.35

17 DELHINo. of cases disposed 147 422 6 147 -275 -65.17total pendency 1517 1572 55 3.63

18 CHANDIGARHNo. of cases disposed 8 468 2 120 -348 -74.36total pendency 1175 1549 374 31.83

19 JAIPUR No. of cases disposed 66 586 97 279 -307 -52.39total pendency 1441 1493 52 3.61

20 BHOPALNo. of cases disposed 0 157 7 84 -73 -46.50total pendency 107798 1574 -106224 -98.54

21 KOLKATANo. of cases disposed 27 219 14 98 -121 -55.25total pendency 899 961 62 6.90

22 BHUBANESHWARNo. of cases disposed 4 11 0 406 395 3590.91total pendency 740 446 -294 -39.73

23 SHILLONGNo. of cases disposed 0 28 2 54 26 92.86total pendency 114 188 74 64.91

ALL INDIANo. of cases disposed 584 4428 385 3120 -1308 -29.54total pendency 130356 27463 -102893 -78.93

STATEMENT OF DUTY FOREGONE ON EXCISE DUTY-FREE PROCUREMENTS FROM INDIGENOUS FACTORIES UNDER VARIOUS EXPORT PROMOTION SCHEMES OF THE GOVERNMENT

(` in Crores)Sl.No.

Name of the Scheme Amount foregone % increase/declineUpto the month Upto the month

2009-10 2010-111 EPZs/EATPs/STPs 59.70 131.62 120.472 100% EOU 1849.58 2330.79 26.023 SEZs 838.04 1417.49 69.14

4SERVED FROM INDIA SCHEME NOTFN. NO. 34/2006 CENTRAL EXCISE

28.41 23.21 -18.30

TOTAL 2775.73 3903.11 40.62

36

DUTY FOREGONE ON EXCISE DUTY-FREE PROCUREMENTS FROM INDIGENEOUS FACTORIES UNDER VARIOUS EXPORT PROMOTION

SCHEMES

59.70

1849.58

28.41

838.04

131.62

2330.79

23.21

1417.49

0.00

500.00

1000.00

1500.00

2000.00

2500.00

EPZs/EATPs/STPs 100% EOU SEZs SERVED FROM INDIASCHEME NOTFN. NO.

34/2006 CENTRALEXCISE

Scheme

Rev

enue

(Rs.

in C

rore

)2009-10

2010-11

Duties forgone on various Export Promotion Schemes has gone up by 40.62% upto November, 2010 compared to November 2009. In numerical terms, the maximum duty foregone is in respect of 100% EOU: (`2330.79Crores) followed by SEZs: (`1417.49 Crores) and EPZs/EATPs/STPs(` 131.62 Crores).

(HARI SINGH NEHRIA)

DEPUTY DIRECTOR GENERAL

1. Mr. S. Dutt Majumder, Chairman, C.B.E.C., North Block, New Delhi.2. Mr. S. Dutt Majumder, Member (Central Excise), C.B.E.C., North Block, New Delhi.3. Mr. Y.G. Parande, Member (Budget/Computerisation), C.B.E.C., North Block, New Delhi.4. Mr. S.K. Goel, Member (Customs), C.B.E.C., North Block, New Delhi.5. Ms. Vijai Lakshmi Sharma, Member (Service Tax), C.B.E.C., North Block, New Delhi.6. Ms. Lalitha John, Member (P&V), C.B.E.C., North Block, New Delhi.7. Mr. Rajesh Dhingra, Member (L&J), C.B.E.C., North Block, New Delhi.8. Mr. Utpaul Ghosh, Adviser (Revenue), 4th Floor, Jeevan Deep Building, New Delhi.9. Mr. A.C. Buck, Director General, (DGCEI), R.K. Puram, New Delhi-110066.10. Ms. F.M. Jaswal, Director General, (Systems & Data Management), New Delhi.11. Mr. Vivek Johri, J.S.(TRU), C.B.E.C., North Block, New Delhi.12. Mr. Ajay Jain, Commissioner (Central Excise), C.B.E.C. North Block, New Delhi.13. Mr. Deepankar Aron, Director, CX-9, C.B.E.C., North Block, New Delhi.14. Mr. Rajeev Tandon, Commissioner (Coord.), C.B.E.C., North Block, New Delhi.15. Mr. M.S. Arora, ADG (HRD), Rajendra Place, New Delhi.16. Mr. Sunil Uke, Commissioner, Data Management, New Delhi.

37

Documents

D - Directorate of Data Management New Delhi · Web viewOut of this, petroleum products alone contributed 3100.07 Crores that is 58.69 % of the total gross revenue of the zone. The