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I am directed to say that erstwhile rule 57CC(1) of the Central Excise Rules, 1944 provides for payment of an amount equal to 8% of the total price (excluding sales tax etc. paid on such goods) of the exempted final product by the manufacturers who manufacture both dutiable and exempted final products without maintaining a separate account for inputs, on which credit has been availed. It has been reported that certain manufacturers are realising the amount so paid under said Rule 57CC from their buyers by showing it separately in the invoices. Doubts have been expressed as to whether the amount so realised by the manufacturers represents Central Excise duty and whether this amount has to be paid to the credit of Central Government under the provisions of section 11D of Central Excise Act, 1944.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 32/2001-Central Excise, dated the 28th June, 2001 [G.S.R. 490 (E), dated the 28th June, 2001] and was last amended vide notification No. 41/2001-Central Excise, dated the 21st September, 2001[G.S.R. 683 (E), dated the 21st September, 2000.
Circular No.598/35/2001-CX I am directed to say that the Board has decided that all audits by Central Excise Officers shall be conducted under EA-2000 using new Audit Manual, Standard Audit Programme [As contained in Audit Manual as on 1st September, 2001) and Working Papers. The traditional audit using old Audit Manual [1998 Edition] will be phased out. Thus there will be only one type of audit with effect from 1st January, 2002. 2.
The principal notification 126/94-Central Excise, dated the 2nd September, 1994 was issued on 2nd September, 1994 vide G.S.R. 667(E), dated 2nd Sep, 94 and was last amended by notification number 29/2001-Central Excise, dated the 18th May, 2000, issued vide G.S.R. 378 (E), dated 18th May, 2000
Circular No. 597/34/2001-CX It has come to the notice of the Board that in a number of cases, the Commissioners of Customs & Central Excise have been filing applications before the CEGAT for out of turn hearing. However, it has been brought to Board’s notice that in most of the cases, these applications do not mention any reason for seeking an early hearing, and as a result, these applications for early hearing are being dismissed by the Tribunal.
Circular No. 596/33/2001-CX It has been brought to the notice of the Board that the field Commissioners both in Customs as well as in Central Excise, in spite of Board’s Circular No. 453/19/99-CX, dated 9-4-1999 [1999 (107) E.L.T. T41] issued vide F. No. 390/48/90-JC are neither filing Cross Objections under Section 35B(4) of the Central Excise Act or Section 129A(4) of the Customs Act against appeals filed by the assessees
Circular No. 595/32/2001-CX I am directed to draw you attention to the Board’s Circular No. 507/03/2000-CX dated 10th January and Circular No.468/34/99-CX dated 5th July, 1999 on the above subject and to say that that the progress in Central Excise Computerisation has been further reviewed by the Board. There have been considerable progresses in the capturing of profiles (ECC_MAST) and the monthly returns (RT-12/E.R.1) data, including its quality, by the Commissionerates and in sending this data to the Directorate of Systems
Circular No. 594/31/2001-CX I am directed to say that the Board has introduced Permanent Account Number [PAN]-based Registration Numbers for the persons registering with the Central Excise Department of or after 1st November, 2001 in order to facilitate complete adoption of “Common Business Identifier Number [C-BIN]” in Central Excise. The detailed instructions relating to new Registration Procedure are contained in Circular No. Circular No. 593/30/2001-CX dated 19th October, 2001.
Circular No. 593/30/2001-CX I am directed to say that under rule 9 of the Central Excise (No.2) Rules, 2001, the Board has prescribed new Form for Application (FORM A-1)as well as Registration Certificate (FORM RC) by notification No. 65/2001-Central Excise (N.T.) dated 17th October,2001, which will come into effect from 1st November, 2001. The format of Application is common to manufacturers, private warehouse holders, and registered dealers or depots of manufacturers issuing Cenvatable invoice.
Circular No. 592/29/2001-CX I am directed to draw your attention to sub-para 2.1 of Part-II of Chapter 13 of the Central Excise Manual where in powers of adjudication and determination of duty, based on duty involved in a case has been specified. Powers for deciding matters relating to CENVAT Credit has not been specified clearly, though the same were specified in CBEC Circular No. 299/15/97 dated 27.2.1997, (as modified) that all cases of MODVAT dispute were to be adjudicated by Deputy/Assistant Commissioners except the cases involving fraud,
