Rule 12CCC of Central Excise Rules 2002 (CER) & Rule 12AAA of CENVAT Credit Rules, 2004 (CCR) Provides for imposition of restrictions including suspension of registration in case of manufacturer, first/ second stage dealers or an exporter against duty evasion, default in duty payment or false utilization of CENVAT Credit.
Now, The Chief Commissioner of Central Excise has been empowered in the place of officer authorised by the board for imposition of restrictions and /or withdrawal of facilities Chief Commissioner is required to provide an opportunity of being heard to assessee before issuing order against proposal to impose restriction.
The pending proposals before authorised officer of CBEC / DGCEI will be transferred to Chief Commissioner of Central Excise.
Notification No. 13/2014 – Central Excise (N.T.) , Dated- 21st March, 2014
G.S.R.(E).— In pursuance of rule 12CCC of the Central Excise Rules, 2002, and rule 12AAA of the CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby rescinds the notification No. 6/2012- Central Excise (N.T.) dated the 13th March, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 142 (E) dated the 13th March, 2012, except as respects things done or omitted to be done before such rescission. F. No. 267/13/2013-CX.8
Under Secretary to the Government of India