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Circular No. 511/7/2000-CX It is directed to invite your attention to Board’s Circular No. 6/89 dated 23rd June, 1989 issued from F.No. 15C/33/86-CX.1 circulating the opinion dated 6th May, 1989 of the then Attorney General of India on the subject mentioned above.+
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 exempts excisable goods, namely, cement falling under sub-heading No.2502.29 and steel falling under sub-heading No.7214.90 of the First Schedule to the Central Excise Tariff Act, 1985.
Circular No. 540/36/2000-CX Section II A of the Central Excise Act has been amended by clause 97 of the Finance Act, 2000. By the clause (97 (b), time limit to serve notice on persons in clause where duty of excise has not been levied or paid or has been short levied or short paid or erroneously refunded has been increased from 6 months to 1 year. finance Act, 2000 has come into force w.e.f. 12-5-2000.
Circular No. 539/35/2000-CX Your attention is invited to the DO letter F.No. 385/62/99/JC/2000 dated 17.2.2000 from Shri P.N. Malhotra, Member (L&J) and addressed to all Chief Commissioners of Customs and Central Excise. Through the said letter, Board had informed the Chief Commissioners about the out-come of our SLP and related CAs on the question whether the principles of unjust enrichment would be applicable in respect of cases of refund of duty paid on imported raw-materials even if captively consumed in the manufacture of final product.
Circular No. 538/34/2000-CX Please refer to the Board”s instruction contained in its circular No. 313/29/97-CX (F.No. 390/107/97-JC) dated 6.5.97 wherein it had been stated that the jurisdictional Commissioner would be primarily responsible for examining each and every order for filling Civil Appeal or Reference Application, as the case may be and if the Commissioner feels that a Civil Appeal under Section 35L/130 E is to be filed against a particular CEGAT Order relating to rate of duty
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 32/99-Central Excise, dated the 8th July. 1999 [G.S.R. 508(E), dated the 8th July, 1999] and was last amended by notification No. 23/2000-Central Excise, dated the 29 th March, 2000[G.S.R. 267 (E), dated the 29th March, 2000.
G.S.R. NO. In pursuance of sub-rule (2) of rule 49 and rule 139 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the Notification of the Government of India in the Ministry of Finance (Department of Revenue and Insurance) No.266/67-Central Excise, dated 28th November, 1967 (G.S.R. 1771, dated the 28th November, 1967)
Trade Notice No.31/2000 It has been brought to the notice of the Department that the instructions referred, to above are not being rigidly followed. Therefore the matter has been examined and the following instructions, in supersession of the instructions referred to above, are issued for strict compliance by all Central Excise officers visiting the factories and also by the assessees.
Circular No. 537/33/2000-CX I am directed to refer to Board”s Circular No. 452/18/99-CX.4 dated 7.4.99, wherein with reference to the question as to whether demand arising from a change in the classification accures from the date of show-cause notice or from the past period as provided under Section 11A of the Act, the Board had clarified that pending decision of the larger Bench of the Supreme Court in case of Cotspun Limited, demand notices under Section 11A may be issued for the permisible past period in pursuance of Section 37B Order but not be enforced.
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), and in supersession of the Central Excise (Valuation) Rules, 1975 except as respect things done or omitted to the done before such supersession, the Central Government hereby makes the following rules
