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n 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), the Central Government, being satisfied that it is necessary in the public interest so to do.
The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R. 140 (E), dated the 1st March, 2003 and was last amended by notification No. 37/2003-Central Excise, dated the 30th April, 2003, published vide number G.S.R.366(E) dated the 30th April, 2003.
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 directs that the following notifications of the Government of India, in the then Ministry of Finance and Company Affairs (Department of Revenue), specified in column (2) of the Table below, shall be amended in the manner and to the extent specified in the corresponding entry in column.
G.S.R. (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, 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.
The issue has since been decided by the Hon’ble Supreme Court vide their judgment in the case of Allied Photographics Ltd. [2004(166) ELT 3 (SC)], wherein while holding the judgments in the cases of Sinkhai Synthetics & Chemicals Pvt. Ltd. [2002 (143) ELT 17(SC)] and National Winders [2003 (154) ELT 350](which were on the issue of applicability of the provisions of unjust enrichment in case of payment of duty under protest) to be per incuriam, Hon’ble Supreme Court has affirmed their judgment in the case of T.V.S. Suzuki Ltd. [2003 (156) ELT 161 (SC)].
The principal notification No.6/2002-Central Excise dated the 1st March, 2002 was published in the Gazette of India, Extraordinary vide G.S.R. 127 (E) dated the 1st March, 2002 and was last amended by notification No.16/2004-Central Excise dated the 28th February, 2004 [G.S.R. 157(E) dated the 28th February, 2004.
I am directed to refer to Board’s Circular No.786/19/2004-CX dated 19.5.2004 and to state that inadvertently the district of Kancheepuram in the State of TamilNadu was omitted.
I am directed to state that doubts have been raised by field formations that whether goods manufactured using materials obtained without payment of duty for use in manufacture of export goods under notification No.43/2001-C.E.(N.T.) dated 26th June, 2001 as amended, can be exported under claim of rebate of duty under rule 18 of Central Excise Rules
(vi) The goods shall be exported on the application in Form ARE-2 specified in the Annexure and the Procedures specified in the Ministry of Finance (Department of Revenue) notification No.42/2001-Central Excise (N.T.), dated the 26th June, 2001 (vide G.S.R.471(E), dated the 26th June, 2001, shall be followed.
I am directed to state that in continuation of its efforts for-trade-facilitation, Central Board of Excise and Customs proposes to provide the facility of filing the monthly/quarterly excise returns, namely, ER-1, ER-2, ER3 under Central Excise Rules and dealers return prescribed under sub-rule (6) of rule 7 of the CENVAT Credit Rules, 2002 electronically to all manufacturers of excisable goods, EOUs and registered dealers.
