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Circular No. 524/20/2000-CX Please refer to your letter C.No. IV/16/303/99-CZO dated 7.1.2000 on the above subject and Board’s instructions issued vide F.No., 390/24/99-JC dated 30.3.99. Vide your letter you have drawn attention of the Board to the fact that Commissioner (A), Chennai after considering representations have issued orders asking the appellants to pre-deposit certain amount of duty without grant of personal hearing (reying on the Supreme Court’s decision in CA No. 3597 of 1995 dated 25.3.96 in the case of Union of India vs M/s Jesus Sales Corporation,
Circular No. 523/19/2000-CX It is directed to refer to the Hon’ble Supreme Court Order dated 4.2.2000 (Civil Appeal No.921 of 1992) in the case of UOI and others Vs.Solar Pesticide Pvt. Ltd. Reported in 2000 (116) ELT 401 (SC). The issue of applicability of unjust enrichment provision before granting refund under Section 27 of the Customs Act,1962 was decided by the Ho’ble Bombay High Court in the case of M/s Solar Pesticides Pvt.
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 directs that each of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue.
F.No. B-4/7/2000-TRU As you are aware, CENVAT Rules were notified vide notification No. 11/2000-CE(NT) dated 1st March, 2000 and they were to come into force from 1.4.2000. Since then, we have received references from the Commissioners as also from trade and industry, seeking clarification on certain aspects.
F.No. B-4/4/2000-TRU I am directed to say that the following changes have been made in the excise duty structure relating to the textiles sector and notification Nos. 24 & 30/2000-CE and 24 to 28 & 30 to 32/2000-CE(NT) all dated the 31st March, 2000 have been issued in this regard.
In exercise of the powers conferred by rule 57AK of the Central Excise Rules, 1944, the Central Government, hereby declares the following inputs (hereinafter referred to as the “declared inputs”) and final products falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
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
In exercise of the powers conferred by rule 57AK of the Central Excise Rules, 1944, the Central government hereby declares the following inputs and the final products falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
G.S.R. (E).- In exercise of the powers conferred by rule 57AK of the Central Excise Rules, 1944, the Central Government, hereby declares the following inputs and the final products falling within the First Schedule to the Central Excise tariff Act,1985(5of 1986)
In exercise of the powers conferred by rule 57AK of the Central Excise Rules, 1944, the Central Government, hereby declares the following inputs (hereinafter referred to as the “declared inputs”) and final products falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)