central excise rules

Departmental Instruction F.No.267/117/2010-CX8 Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Customs) New Delhi, dated the 14th January, 2011. To, All Director Generals, All Chief Commissioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU). Sir/ Madam, Subject: Enforcement of penal provisions for non-submission of returns-reg. [...] Full Article

The necessary facts, in brief are, that the show cause notice dated 15.2.1999 was issued to the assessee alleging that it had wrongly taken credit to the extent of ` 5,37,799 under Rule 57A of the Rules, during August 1998. The notice also called upon the assessee to show cause and explain as to why the aforesaid credit, wrongly taken by the assessee should not be disallowed/recovered under provisions of Rule 57-I, and also why penal action under Rule 173Q (1)(bb) should.. Full Article

that export of excisable goods which are chargeable to nil rate of duty or are wholly exempted from payment of duty, other than goods cleared by a hundred per cent export-oriented undertaking, shall not be allowed under this notification;” Full Article

Manufacturers who have paid Central Excise duty of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year shall file their Annual Financial Information Statement (ER4) as prescribed under the proviso to clause (a) of sub rule (2) of Rule 12 of the Central Excise Rules, 2002,electronically. Full Article

The matter has been examined. Board is of the view that extension of the facility of export warehousing to Gautam Budh Nagar district in the state of Uttar Pradesh and Nagpur district in the state of Maharashtra would facilitate the trade and industry. Accordingly, it is decided to amend paragraph 2(2) of the said Circular dated 29.6.2001 to include Gautam Budh Nagar district in the state of Uttar Pradesh and Nagpur district in the state of Maharashtra. Full Article

:This year the Budget 2010 announced on 26.02.2010 has given benefits to Small Scale Units. These benefits have been given not only to those units which are availing the small scale exemption under Notification No. 8/2003-CE dated 01.03.2003 but also to the units who are eligible to avail the benefit under the said Notification. In this Article we intend to take a deeper look at definition of “eligible units” and analyze the same. Full Article

In the Central Excise Rules, 2002 (hereinafter referred to as the said rules), in rule 8, in sub-rule (1), in third proviso, for the words “duty of fifty lakhs rupees or more, other than the amount of duty paid by utilization of CENVAT credit, in the preceding financial year,” the words, “total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year” shall be substituted Full Article

G.S.R. (E).- In exercise of the powers conferred by sub-rules (1) and (2) of rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby invests the Commissioner of Central Excise (Appeals) Mangalore with all the powers of the Commissioner of Central Excise (Appeals) Bangalore-II, for the purpose of deciding the following appeals, in accordance with the provisions of section 35A of the Central Excise Act, 1944 (Act No. 1 of 1944), name.. Full Article