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The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R.94(E), dated the 1st March, 2006 and was last amended by notification No 37/2006-Central Excise, dated the 20th July, 2006 which was published in the Gazette of India, Extraordinary, vide number G.S.R.437(E), dated the 20th July, 2006.
Attention is invited to Notification No. 23/2006-Central Excise (NT), dated 12.10.2006, wherein revised format of ER-1 & ER-3 returns has been prescribed for all central excise assessees. The revision of the formats has been necessitated following the setting up of the first Large Taxpayer Unit (LTU) in Bangalore. It may, however, be noted that the revised ER 1 return form is applicable for all assessees (large taxpayers and others), although the additional details to be provided by a large taxpayer,
before clearance of the said goods, a certificate from the Project Director, ASTRA, Defence Research and Development Laboratory, Hyderabad, in the Ministry of Defence to the effect that the goods are intended for the aforesaid use is produced to the proper officer.
G.S.R 638 (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of Additional Duties of Excise.
G.S.R.(E). – In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2002 and sub-rule (7) of rule 9 of CENVAT Credit Rules, 2004, and in supersession of the notification of the Government of India in the Ministry of Finance.
Notwithstanding above repetitive instructions, it is noticed that in a large number of cases there is delay in the forwarding of the proposal by the Commissionerates. This has led to dismissal of several cases by the Supreme Court on limitation alone. It is reiterated that action should be initiated immediately on receipt of uncertified copy of the CESTAT’s orders (now available on www.cestat.gov.in)
The Finance Minister in his Budget Speech 2005-06 announced the proposal to set up Large Taxpayer Units (hereinafter referred to as LTUs) in the country, which would act as a single window facilitation centre for all large entities paying excise duty, corporate tax/income tax and service tax. Notifications No. 18/2006-CE(NT) to 22/2006-CE(NT) and 28/2006-S.Tax all dated 30th September 2006
The Finance Minister in his Budget Speech 2005-06 announced the proposal to set up Large Taxpayer Units ( hereinafter referred to as LTUs) in the country in line with the international practice, which would service large taxpayers paying excise duty, corporate tax/income-tax and service tax under a single window. The Government has decided to implement the LTU scheme in a phased manner
The Principal Notification was published in the Gazette of India vide notification No. 38/2001-Central Excise (N.T.) dated the 26th June, 2001vide number GSR 467 (E), dated the 26th June, 2001 and last amended vide notification number 7/2006-CE ( N.T.), dated the 22nd March 2006 vide number GSR 173 (E) dated the 22nd March 2006.
The principal notification No. 14/2002-Central Excise (N.T.), dated the 8th March, 2002 was published vide number G.S.R. 182 (E), dated the 8th March, 2002 and was last amended by Notification No. 01/2006-CE ( N.T.), dated 3rd January, 2006 vide number G.S.R, 4 (E), dated the 3rd January, 2006.
