Notification No.  23/2008 – Central Excise (N.T.)

New Delhi, the 23rd May, 2008.

G.S.R……..(E): In exercise of the powers conferred by section 37 of the Central Excise  Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:-

1.  (1) These rules may be called the Central Excise (Third Amendment) Rules, 2008.

2) They shall come into force on the 1st day of June, 2008.

2.In the Central Excise Rules, 2002, in rule 17,-

(a)  in sub-rule (1), for the words “and on payment of appropriate duty before removal of goods by debiting the account current required to be maintained for this purpose or by utilizing the CENVAT credit.”, the following words shall be substituted, namely:-

“and the duty leviable on such goods shall be paid by utilizing the CENVAT credit or by crediting the duty payable to the account of the Central Government in the manner specified in rule 8.”;

(b)  after sub-rule (3), the following sub-rules shall be inserted, namely:-

“(4)The proper officer may on the basis of information contained in the return filed by the unit under sub-rule (3), and after such further enquiry as he may consider necessary, scrutinise the correctness of the duty assessed by the assessee on the goods removed, in the manner to be prescribed by the Board.

(5)Every assessee shall make available to the proper officer all the documents and records for verification as and when required by such officer.”.

 [F.No.: DGEP/FTP/13/2008-EOU & G&J]

Rahul Nangare,

Under Secretary to Government of India.

Note: The principle rules were published in the Gazette of India vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002 was published in the Gazette of India Extraordinary, Part II, section 3 (i) vide GSR 143 (E), dated the 1st March, 2002, and last amended by notification No. 7/2008- Central Excise (N.T.) dated the 25th January, 2008 published vide G.S.R. 58 (E), dated the 25th January, 2008.

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