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Circular No. 674/65/2002-CX I am directed to draw your attention to Board’s circular No. 5/83-CX6 dated 10.3.83 issued from F.No. 210/28/81-CX6 and circular No. 444/10/99-CX dated 12.3.99 issued from F.No.210/1/99-CX6 wherein it has been, inter alia, directed that immediately on receipt of objection from CERA , demand-cum-show cause notice should be issued without any loss of time even if the Central Excise officers do not agree with Audit’s point of view.
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 amendment in the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 8/97-Central Excise, dated the 1st March, 1997, name.
In exercise of the powers conferred by sub-rule (2) of rule 3 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, Ministry of Finance, Department of Revenue, No. 14/2002-Central Excise (N.T.), dated the 8th March, 2002
In exercise of powers conferred by sub-rule (1) of rule 3 read with rule 33 of the Central Excise Rules, 2002, the Central Board of Excise and Customs makes the following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 39/2001-Central Excise (N.T.), dated the 26th June 2001
he manufacturer intending to avail this exemption shall, at the beginning of every financial year, or in the case of a new factory, prior to availing of this exemption, intimate in writing to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, about the distinctive profile of the goods in respect of which he intends to avail this exemption.
Circular No. 673/64/2002-CX I am directed to invite your attention to Boards Circular No. 639/30/2002-CX. dated 24.5.2002 regarding Section 4 A of the Central Excise Act, 1944.
In pursuance of paragraph 2 of the notification of the Government of India, in the erstwhile Ministry of Finance, (Department of Revenue), No.14/2002-Central Excise (N.T.) dated the 8th March, 2002 and in supersession of notification No. 34/2002-Central Excise (N.T.) dated the 1st October, 2002, [ G.S.R. (E) dated the 1st October, 2002], the Central Board of Excise
Circular No. 671/62/2002-CX I am directed to say that vide Sl.No 3(b) of Circular No.643/34/2002-CX dt.1.7.2002 it had, inter alia, been clarified that the amount of sales tax that could be deducted from the sale price of a commodity to arrive at the assessable value would be the net sales tax i.e. after deducting the set-off admissible. The manner of calculation was also illustrated in the Circular through an example.
The principal notification No. 6/ 2002- Central Excise, dated the 1st March, 2002 was published in the Gazette of India, vide number G.S.R 127(E), dated the 1st March, 2002 and was last amended by notification No.50/2002 – Central Excise, dated the 25th September, 2002, G.S.R 663 dated the 25th September, 2002.
Circular No. 670/61/2002-CX I am directed to invite your attention to provisions of section 11BB of Central Excise Act, 1944 that wherever the refund/ rebate claim is sanctioned beyond the prescribed period of three months of filing of the claim, the interest thereon shall be paid to the applicant at the notified rate. Board has been receiving a large number of representations from claimants to say that interest due to them on sanction of refund/ rebate claims beyond a period of three months has not been granted by Central Excise formations
