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In pursuance of rule 12CC of the Central Excise Rules, 2002 and rule 12AA of the CENVAT Credit Rules, 2004 , the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 32/2006-Central Excise (N.T.),
The principal rules were published in the Gazette of India part II, Section 3, Sub-section (i) vide notification No. 34/2001-CE (NT) dated the 21st June, 2001[G.S.R. 448(E) dated the 21st June, 2001] and were last amended vide notification No. 37/2003-CE(NT) dated 17th April, 2003[G.S.R. 339 (E) dated 17th April, 2003.
Provided that the benefit of this notification shall not be admissible unless the unit claiming the benefit of this notification pays an amount equivalent to the cenvat credit attributable to inputs and input services used in, or in relation to the manufacture of said goods:
Circular No. 890/10/2009-CX For the purposes of uniformity with respect to classification of ‘coconut oil’ packed in small containers and levy of excise duty, to issue the following instructions. Same issue was examined in the year 1995 but subsequently the Central Excise Tariff was amended w.e.f. 28.2.2005 and therefore, the issue has been re-examined.
The principal notification No.64/95-Central Excise, dated the 16th March, 1995 was published in the Gazette of India, Extraordinary, vide number G.S.R. 256(E), dated the 16th March, 1995 and was last amended vide notification No.15/2008-CE dated the 17th March, 2008 which was published vide number G.S.R. 184(E), dated the 17th March, 2008.
I may invite your attention to the Supreme Court’s Larger Bench judgement in the case of Commissioner of Customs & Central Excise Vs. Hongo India Pvt. Ltd. [2009 (236) E.L.T 417 (S.C)] wherein it has been held that the High Court has no power to condone the delay in filing the “reference application” filed by the Commissioner under unamended Section 35H(1) of the Central Excise Act, 1944 beyond the prescribed period of 180 days. The Board has taken up the matter with Law Ministry for filing Review Petition in the Supreme Court.
The Hon’ble Supreme Court in the case of Union of India Vs. Dharmendra Textile Processors and other enjoined matters 2008 (231) E.L.T. 3 (S.C.) by its pronouncement of the rule has laid the question of applicability of equal penalty under Section 11AC of the Central Excise Act, 1944 at rest. It has categorically opined that the penalty prescribed in Section 11AC is mandatory in nature and it is a civil liability.
In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1 of 1944), the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 25/2005-Central Excise (N.T), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.305(E) dated the 13th May, 2005, namely.
In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1 of 1944), the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 24/2005-Central Excise (N.T.),
These guidelines supersede the earlier instructions issued vide Circular No.818/15/2005-CX from F.No.224/1/2005-CX.6 dated 15th July, 2005 and Circular No.249/83/96-CX issued from F.No.206/1/96-CX.6 dated 11.10.96. These guidelines seek to explain the content of the Return Scrutiny Manual,
