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Notification No. 43/2001-Central Excise (N.T.), dated the 26th June, 2001 prescribes the conditions and procedure for procurement of excisable goods without duty for manufacture of export goods. This Notification had certain conditions that for export to Nepal and Bhutan, the payment was to be in freely convertible currency and the procedure under Notification No. 45/2001-CENT had to be followed. Now these restrictions are removed for Nepal. Notification No. 27 / 2011-Central Excise (N.T.)
Notification No. 42/2001-Central Excise (N.T.), dated the 26th June, 2001 prescribes the conditions and procedure for export without payment of duty to countries other than Nepal and Bhutan. Now this Notification will apply to exports to Nepal – that is without payment of duty. Notification No. 26 / 2011-Central Excise (N.T.)- New Delhi, the 5th December, 2011
Notification No. 20/2004-CENT dated 06.09.2004 prescribed the procedure for granting of rebate on goods exported to Nepal, to be paid to the Government of Nepal. Now, as the Rebate can be paid to the exporter, this notification is rescinded. – Notification No. 25/2011 – CX NT, Dated: December 05, 2011
Notification No. 19/2004-CENT dated 04.09.2004 prescribes the procedure for granting of rebate for goods exported to countries other than Nepal. Now this Notification will apply to exports to Nepal too. Notification No. 24/2011-Central Excise (N.T.), New Delhi, the 5th December,2011
Notification No. 23/2011- Central Excise (N.T.) Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 ( 1 of 1944), (hereinafter referred to as the said Act) the duty of excise on pile liners fabricated at the site of construction for use at the marine site, falling under heading 7305 of Schedule to the Central Excise Tariff Act, 1985 (5 of 1985) (hereinafter referred to as said goods) was not being levied under section 3 of the said Act, during the period commencing on the 1st day of April, 2005 and ending with 17th day of November, 2011;
Adjudication of offences under the Central Excises Act, 1944, or the Customs act 1962 or the Finance Act, 1994 (Service Tax) are important functions of the officers of the Central Excise, Customs and Service Tax competent to adjudge offences. It seeks to ensure that no economic loss is caused by the alleged contravention by the imposition of an appropriate penalty after an adjudication. If an innocent person is punished or the punishment is more than warranted by the nature of offence it may undermine the trust between the government and the public.
Notification No.41 /2011-Central Excise – G.S.R. 824(E). – In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 3/2005-Central Excise dated the 24th February,2005, published in the Gazette of India, Extraordinary, vide number G.S.R. 95 (E), dated the 24th February,2005, namely: –
Notification No. 40 /2011-Central Excise, hereby rescinds the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 14/2007-Central Excise, dated the 1st March, 2007, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 143 (E), dated the 1st March, 2007, except as respects things done or omitted to be done before such rescission.
Circular No. 957/18/2011-CX-3, the Board has noticed that the monetary limits for adjudicating cases (both extended period and others), for Joint Commissioners is with regard to cases involving duty– above Rs 5 lakhs and upto Rs 50 lakhs and for Additional Commissioners it is with regard to cases involving duty – above Rs 20 lakhs and upto Rs 50 lakhs. The matter has been examined in the Board. It has been decided to prescribe an uniform monetary limit for both Additional Commissioners and the Joint Commissioners. Accordingly, parts A & B of para 2.1 of the said circular stand amended as follows:
Attention is invited to Circular No. 919/09/2010-CX dated 23rd March 2010 prescribing the procedure for electronic filing of Central Excise and Service Tax returns and payment of Central Excise duty and Service Tax by all the assessees who had paid Central Excise duty and Service Tax of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year.
