Government auditor CAG today said it has found inadequacies in compliance of rules by the Central Excise Department in relation to levy, assessment and collection of the indirect tax. The Comptroller and Auditor General (CAG) further said cases involving Central Excise revenue of Rs 1,08,563 crore were pending in appeals at the end of 2016-17, registering 18 per cent increase over the amount pending at the end of 2015- 16. “As no action can be initiated for recovery of revenue till the appeal is pending, early disposal by the various authorities to bring in possible revenue of Rs 1,08,563 crore to government coffers is important,” it said in a report titled ‘Indirect Taxes-Central Excise’. Central Excise revenue collection was Rs 3,80,495 crore during financial year 2016-17 and accounted for 44.31 per cent of indirect tax revenue in FY 17. In comparison of 2015-16, Central Excise revenue increased by Rs 93,346 crore (32.51 per cent) in FY 17. The CAG said revenue forgone in Central Excise on account of conditional exemptions was Rs 76,844 crore in 2016-17, which was 20.20 per cent of Central Excise revenue.