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Circular No. 572/9/2001-CX I am directed to state that it has come to notice of the Board that doubts prevail in the field formations in regard to action to be taken for disposal of refund/rebate cases where the matter is pending with different appellate authorities. In this regard, attention is drawn to the CBEC Circular No.398/31/98-CX dated 2nd June, 1998 and the CBEC Circular No.76/95-Cus dated 28th June, 1995. After examining the issue in detail and in suppression of the aforementioned Circulars,
Circular No.571/8/2001-CX I am directed to say that the Board has reviewed the working of the system of fortnightly payment of duty, which was introduced in the Budget for the year 2000-2001. The figures indicate that there have been considerable defaults in payments by large number of assessees. Indeed, legal provisions have been made to discourage defaults but it is necessary that executive measures should also be taken so that such defaults do not take place at all.
In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) read with rule 4 of the Central Excise Rules, 1944, and in supersession of notification in Central Board of Excise and Customs No. 25/92-Central Excise (N.T.), dated the 9th October, 1992 published in the Gazette of India
Circular No. 570/7/2001-CX A question has been raised whether the process of drawing of wire from wire rod would amount to manufacture under section 2(f) of Central Excise Act, 1944. Though duties were being paid in various centres by the units undertaking the redrawing of wire from wire rods, doubts are being raised as CEGAT in a recent order No. 85/2000-B dated 13-1-2000 in the case of M/s.
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 the 28th November, 1967 ( G.S.R. 1771, dated the 28th November, 1967)
Circular No.569/6/2001-CX I am directed to say that consequent to deletion of clause (iv) of sub-rule (1) of rule 173G, doubts have been expressed whether the Pass-Out System specified by the Board in Circular No. 270/104/96-CX dated 18.11.1996 is necessary considering that now duty can be discharged on fortnightly basis. If it is necessary, whether the said procedure could be followed within the scope of new rule 173G(1).
Circular No.568/5/2001-CX Rule 2, which provide for definitions, has been amended to insert clauses (1a) and (1b) to define the expressions “appointed day” and “appointed time”. The objective of this amendment is to make the other rules simple to read. By defining “appointed time”, there will not be any need for amending rules in case Government decided to change the time of presenting the Budget. The Ministry of Parliamentary Affairs communicates the appointed day (Budget Day)
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, except as respects things done or omitted to be done before such amendment
that the manufacturer produces before the jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case maybe, within three months from the date of removal of the goods or within such extended period as the said officer may allow, a certificate from the District Magistrate of the affected area in the State of Gujarat that the said goods have been donated for use for the aforesaid purpose.
The principal notification No. 32/99-Central Excise, dated the 8th July, 1999 was published in the Gazette of India, Extraordinary vide G.S.R. 508(E), dated the 8th July, 1999 and was last amended by notification No. 53/2000-Central Excise, dated the 9th November, 2000 [G.S.R. 855 (E), dated the 9th November, 2000.
