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Para 2 (VI)- Duty payment- As e-payment has been made mandatory for units paying duty of more than Rs. 50 lakh through PLA, this clause is deleted. Large Taxpayers should pay all taxes through e-payment mode only.
G.S.R. (E).- 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 amendments in the notification of the Government of India,
In pursuance of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 read with sub-rules (1) and (2) of rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs appoints the officers specified in column (1) of the Table below as Central Excise Officers, and invests them with all the powers of such officer specified in column.
Note: The principal notification No.20/2006-Central Excise (N.T) dated the 30th September, 2006 was published in the Gazette of India vide number G.S.R. 609(E), dated the 30th September, 2006 and was last amended by notification No.40/2007-Central Excise (N.T) dated the 30th November, 2007 was published in the Gazette of India vide number G.S.R.743(E), dated the 30th November, 2007.
Provided that the benefit under this notification shall be available only if the final products namely Chaddars or Terry Towels have been cleared availing the exemption under notification number 8/2003-CE dated 1st March, 2003 or 36/2003-CE dated 30th April, 2003 as amended by 47/2003-CE dated 17thMay 2003, as the case may be.
under the said Act on such goods falling under such tariff sub-heading as described above but for the said practice, shall not be required to be paid for the period detailed in column 3 above, subject to fulfilment of condition that the benefit under this notification shall not be admissible unless the unit claiming benefit in terms of this notification reverse the input credit
The principal notification No. 71/2003-Central Excise, dated 9th September, 2003 was published in the Gazette of India, Extraordinary, vide number G.S.R. 717 (E), dated the 9th September, 2003 and was last amended vide notification no.21/2007-Central Excise, dated 25th April, 2007 published vide number G.S.R. 308(E), dated the 25th April, 2007.
the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, after such verification as may be deemed necessary, shall refund the duty payable on value addition, computed in the manner as specified in paragraph 2 to the manufacturer by the 15th of the month following the one in which the statement as at clause (a) above has been submitted.
In cases where all the goods produced by a manufacturer are eligible for exemption under this notification, the exemption contained in this notification shall be subject to the condition that the manufacturer first utilizes whole of the CENVAT credit available to him on the last day of the month under consideration for payment of duty on goods cleared during such month and pays only the balance amount in cash.
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, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 20/2007-Central Excise, dated the 25th April, 2007 which was published in the Gazette of India, Extraordinary, vide number G.S.R.307(E) dated the 25th April, 2007, namely
