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In exercise of the powers conferred by clauses (i ) and (ii) of section 133 of the Finance Act, 2002 (20 of 2002), the Central Government hereby further amends the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 58/2003-CENTRAL EXCISE (N.T.), dated the 22nd July, 2003, published in the Gazette of India
The principal notification No. 59/2003-CENTRAL EXCISE, dated the 22nd July, 2003, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R 576 (E), dated the 22nd July, 2003 and was last amended by notification No. 73/2003-Central Excise, dated the 14th October, 2003 [G.S.R. 812 (E), dated the 14th October, 2003.
I am directed to say that the issue whether the amount of “Dharmada” collected from the buyers by the assessee is includible in the assessable value or not has been subject matter of dispute in a number of cases. Recently, this issue again came up before the Hon”ble Supreme Court in Civil Appeal Nos. 7900-7902/95 in the case of CCE, Allahabad v. M/s. Panchmukhi Engg. Works & Ors. and the Hon”ble Supreme Court vide its order dated 28-11-2002 allowed the appeals in favour of Revenue.
I am directed to refer to Board’s Circular No.752/78/2003-CX dated 1st October, 2003. Clarification has been sought with regard to the cases that have been remanded by the appellate authorities for denovo adjudications. The issue is as to which level of officers would adjudicate such cases remanded back for de novo adjudication, whether an officer of the rank of one who originally adjudicated the cases or the one as per the revised monetary limit contained in the circular referred to.
I am directed to refer to Board’s letter F. No. 111/4/85-CX.3 dated 5th June 1985 on the above subject, wherein it was stated that all claims relating to grant of refund of duty on petrol upto a limit of Rs. 2,000/- may be sanctioned by the Assistant Collector (Technical), wherever such a post exists in a Collectorate and in such cases, claims of refund of duty on petrol exceeding Rs . 2000/- may be sanctioned by the Deputy Collector (P&E) of the Collectorate .
(1) The principal notification No. 49/2003-Central Excise, dated the 10th June, 2003, was published in the Gazette of India, Extraordinary [G.S.R. 471(E), dated the 10th June 2003] and was last amended by notification No. 54/2003-Central Excise, dated the 20th June, 2003 [G.S.R. 506 {E}, dated the 10th June, 2003.
In exercise of the powers conferred by rule 9 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), number 35/2001-Central Excise (N.T.), dated the 26th June, 2001
I am directed to say that the Board has received representation from manufacturers of hand rolled cheroots of tobacco falling under Sub-Heading No.2402.00 of Central Excise Tariff Act, 1985 regarding difficulties being faced by them in following the existing procedure for registration. They have represented that the hand rolled cheroot manufacturing is an agriculture based industry in the non-mechanised sector and the rollers are illiterate labourers engaged on daily wages
The undersigned is directed to state that some doubts have arisen regarding applicability of notification nos. 34/2003-CE and 35/2003-CE, both dated 30.04.2003 in cases of readymade garments or the grey fabric manufactured on job work.
For the purposes of this notification, Maritime Commissioner means the Commissioner of Central Excise under whose jurisdiction one or more of the port, airport, land customs station or post office of exportation, is located.
