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The CBEC vide Circular No. 1006/13/2015-CX dated September 21, 2015 has clarified that Board Circulars contrary to the judgements of Hon’ble Supreme Court become non-est in law and should not be followed.
Notification No. 19/2015-Central Excise (N.T.) G.S.R. 723(E).- In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944), read with rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby invests the officers specified in column (1) of the Table below, with the powers of the Central Excise Officer of the rank specified in column (2) of the said Table, in the jurisdiction specified in Notification No. 27/2014-Central Excise, dated the 16th September, 2014 published in the Gazette of India, part-II, section 3, Sub-Section(i), vide G.S.R. 651 (E), dated the 16th September, 2014, namely:-
It is painful to note that in spite of various monitoring mechanisms in existence, such occurrence could not be avoided. The matter has been viewed seriously and all the adjudicating authorities are directed to pass adjudication orders within time limits as prescribed, so that the above said instance is not repeated in future.
Notification No. 41/2015-Central Excise Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/2012-Central Excise, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.163(E), dated the 17th March, 2012, namely: –
Kind attention is invited to Rule 3(1)(a) of the Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules, 2008 which stipulates that every package of cigarettes and other tobacco products produced/ manufactured/ imported after 315′ May, 2009 shall carry Specified Health Warning in the manner as prescribed in the said Rules.
F. No. A 11013/20/2015.Ad.IV In order to create a dedicated institution for the taxpayer services, with the approval of the Competent Authority the following changes are notified with immediate effect and until further orders:
Consequent upon, the decision of the Board to create a GST Directorate in Delhi by shifting the headquarters of DGST, Mumbai to Delhi, it has been decided that Directorate General of Service Tax (DGST) will henceforth be re-named as Directorate General pf Goods & Service tax (DGGST) w.e.f. 01.08.2015.
(a) in the Explanation, for the figures, letters and words 1st day of October, 2015 the figures, letters and words 1st day of April, 2016 shall be substituted; (b) after the Explanation, for the TABLE, the following TABLE shall be substituted
Circular No. 1005/12/2015-CX It may, therefore, be noted that the domestically manufactured goods covered under these notifications / entries continue to be exempt from excise duty or subject to concessional rate of excise duty, as the case may be as they were prior to 17th July, 2015.
Notification No. 39/2015–Central Excise Explanation.- For the purposes of this condition, appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification for the time being in force
