Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
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NOTIFICATION No. 42/2000-Central Excise (N.T.), dated 5-6-2000 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 Rule, 1944 namely:-
Circular No. 534/30/2000-CX “Provided further that where the amount of duty which has not been levied or paid or has been short levied or short paid or erroneously refunded is one crore of rupees or less a notice under this sub-section shall be served by the Commissioner of Central Excise or with his approval by any officer subordinate to him: Provided also that where the amount of duty which has not been levied or paid or has been short levied or short paid or erroneously refunded is more than one crore or rupees,
The depreciation shall be allowed for the period from the date commencement of commercial production of the said unit or where such goods have been received after such commencement from the date such goods have come into use for commercial production to the date of payment of duty.
Circular No. 533/29/2000-CX Kindly find enclosed a copy of CEGAT final order No. 1222/99A dated 24.8.99 in case of M/s Escorts (JCB) Ltd. which has given a new dimension to the term “place of removal” used in Sec. 4 of Central Excise Act and point of time when the goods can be said to have been sold, which is in favour of revenue.
Circular No. 532/28/2000-CX Instances have come to the notice of the Board where it has been noticed that cases are not being investigated carefully and all relevant facts relating to the case are not being incorporated in SCNs and the adjudication orders. As a result when the issue is agitated before the CEGAT either by the party or the Department, CEGAT gives benefit of doubt to the party since DR is not in a position to explain finer issues/facts of the case.
Circular No. 531/27/2000-CX It is directed to refer to the Board’s Circular No. 459/25/99-CX dated 8.6.99 whereby the “Proforma of Declaration” under rule 173C relating to commodities notified under section 4A has been specified. Your attention is drawn to Note (2) in the Said Proforma (which was based on erstwhile Explanation 2 to section 4A) wherein it is mentioned that in case of different retail sale price for different regions/States,
The principal notification 10/95-Centrat Excise, dated the 23rd February, 1995 was issued on 23″1 February 1995, vide G.S.R. 87(E), dated 23-2-95, and was last amended by notification number 2/2000-Central Excise, dated the 28th January, 2000, issued vide G S.R.73(E), dated 28th January, 2000.
Circular No. 530/26/2000-CX It is directed to say that the Director General of Inspection (Customs and Excise) and the Commissionerates have brought to the notice of the Board that difficulties are being faced in the allotment of New ECC Number because some of the Central Excise assessees and the registered dealers still do not have 10-characters alphanumeric Permanent Account Number (PAN) issued by the Income tax Department.
Circular No. 529/25/2000-CX Your attention is invited to the provisions contained in Sections 35G and 35L(b) of the Central Excise Act, which Sections clearly stipulate the types of cases where statutory appeal against the Tribunal’s order lies before the Supreme Court. A question of law could be referred to the High Court in respect of issues other than those relating to the rate of duty or to the valuation of goods as these are covered under Section 35L(b) of the Act
In exercise of the powers conferred by section 11BB of the Central Excises Act, 1944 ( 1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 22/95-Central Excise (N.T.), dated the 29th May, 1995
