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Circular No. 398/31/98-CX I am directed to say that it has been observed by the Board that there is considerable delay in disposal of refund/ rebate claims. You may recall that the provisions have been made in the Central Excise Act, 1944 to grant interest if the refund claim is not sanctioned within 3 months from the date of receipt of the application.
Circular No. 397/30/98-CX I am directed to draw your attention to Board”s instructions contained in Circular No. 18/90-CX.6 dated 20.9.90 issued from F.No. 202/28/89-CX.6 on the above subject.
Circular No. 396/29/98-CX On the question of recovery of dues during pendency of stay application before the Commissioner (Appeal), the matter was examined by the Board and necessary instructions were issued vide Circular No. 23/90-CX.6 dated 12.12.1990 issued from F.No. 209/ 107/89-CX.6 and Circular No. 16/92-CX.6 dated 12.11.1992 issued from F.No. 208/59/92-CX.6. According to these instructions, Central Excise Officers were to allow a period of three months from the date of decision for payment of dues adjudicated before resorting to coercive measures to recover such dues.
Circular No. 395/28/98-CX SSI units and medium units paying annual revenue of less than Rs. 1 crore need not be audited in the above manner. Instead there will be a system of Selective Audit keeping in mind the units which are manufacturing evasion-prone commodities, using costly raw materials, showing negative growth of revenue etc. SSI units should be visited only on written permission of an officer not below the rank of Assistant Commissioner.
Circular No. 394/27/98-CX I am directed to draw your attention to Board”s Circular No. 249/83/96-CX dated 11.10.96, regarding introduction of self-assessment system. Under this system, the assessee is himself required to assess the duty liability and prepare a return on a monthly-basis (for SSI on quarterly basis) and submit to scrutinise the returns in the manner prescribed in the aforesaid Circular. The assessees are also required to file declaration under rule 173B for the purpose of classification of the goods and a declaration under rule 173C for the value of goods in certain specified type of cases.
Circular No. 393/26/98-CX I am directed to say that the Government is concerned over lack of systematic and real responsiveness in the Indirect Tax Administration. It is felt that there is immediate need for having a professional and efficient approach towards providing responsive Tax Administration. In this connection, it is necessary that all intimations, declarations and queries received from the Members of trade
Circular No. 391/24/98-CX The procedural restriction envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) of rule 173G of the Central Excise Rule, 1944, regarding removal of excisable goods after 6 P.M. on the day preceding the Budget Day, should be strictly enforced on all assessees, including those working under Self Removal Procedure. It is once again reiterated that the schemes of Record Based Control and Production Based Control are comprised in Self Removal Procedure. Therefore, instructions contained in Chapter 7 of the Self Removal Procedure Handbook (Corrected) should be scrupulously followed.
Circular No. 390/23/98-CX W.e.f. April, 1998, the MTR is required to be submitted in the revised proforma, a copy of which is enclosed. It may be noted that the MTR should be signed only by the concerned Commissioner of Central Excise and must be sent regularly and well in time i.e. latest by 10th of the following month. Further, no column should be left blank, and in particular, attention may be given to the column “Reasons for pendency”, which should be filled in
Circular No. 389/22/98-CX I am directed to draw your attention to Notification 8/87-CE dated 1.3.97 which exempts the finished products, rejects, wastes or scraps specified in the Schedule to the CEntral Excise Tariff Act, 1985 and produced or manufactured, in a 100% EOU or FTZ wholly from the raw materials produced or manufactured, in India and sold the DTA from the raw materials produced or manufactured,
Circular No. 388/21/98-CX I am directed to draw your attention to rule 173MM of the Central Excise Rules, 1944 which permits entry of exported goods which are re-imported and returned to the factory, and the corresponding procedure contained in Para 14 of the Board”s Circular No. 87/87/94-CX dated 26.12.1994, whereby Commissioners is the competent authority to grant permission. It has been represented to the Board that the procedure should be simplified and the jurisdictional Assistant Commissioner of Central Excise should be authorised to give such permission.
