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In this regard, I am directed to inform that the said instructions will apply to all pending appeals in High Courts/ CESTAT. Principal Chief Commissioners/ Chief Commissioners are required to take immediate necessary action in this regard for cases which are below the new threshold limits subject to the conditions of the instructions of even no. dated 17.08.2011 and 17.12.2015.
Notification No. 1/2016-Central Excise prescribes the Basic Excise Duty (BED), with effect from 02.01.2016, on the following products at the rates indicated below: (i) Unbranded petrol from Rs. 7.36 per litre to Rs. 7.73 per litre; (ii) Branded petrol from Rs. 8.54 per litre to Rs. 8.91 per litre; (iii) Unbranded diesel from Rs.5.83 per litre to Rs. 7.83 per litre; and (iv) Branded diesel from Rs. 8.19 per litre to Rs. 10.19 per litre.
Notification No. 27/2015-Central Excise (N.T.) In the CENVAT Credit Rules, 2004, in rule 9, in sub-rule (1), in clause (d), after the words Foreign Post Office, the words or, as the case may be, an Authorized Courier, registered with the Principal Commissioner of Customs or the Commissioner of Customs in-charge of the customs airport, shall be inserted.
F. No. 390/CESTAT/69/2014-JC During the recent past there have been certain decisions of the CESTAT wherein cost was imposed either on department or on the adjudicating officer / appellate officers. The cost so imposed was ordered to be paid to the assesse or to the Registry of the Tribunal.
F. No. 390/Misc./67/2014-JC The matter relating to the large number of appeals pending/ filed in the CESTAT/ High Court has been a matter of concern in this regard it has been decided to withdraw cases pending in High Court/ CESTAT, where Supreme Court has decided on an identical matter and the decision has been accepted by the Department.
Date for payment of Central Excise duty for November 2015 in the Union Territory of Puducherry (except Mahe & Yanam) extended to 20th December 2015 vide Notification No. 26/2015-Central Excise (N.T.) dated the 18th December, 2015.
Order No. 02/2015-Central Excise – CBEC extends the date of submission of, Form ER-1, ER-2, ER-6 for the clearances in the month of November, 2015 from 10th of December, 2015 to 31st of December, 2015 and Form ER-4(Annual Financial Information Statement) from 30th of November, 2015 to 31st of December, 2015, for the assessees in the Union Territory of Puducherry (except Yanam and Mahe) due to natural calamity of rains and flood.
CBEC increase monetary limits for filing appeals by Department before CESTAT to Rs. 10 Lakh from Earlier 5 Lakh and to Rs. 15 Lakh for Appeal before High Court from Earlier Limit of Rs. 10 Lakh. Limit of Rs. 25 Lakh for Filing Appeal before Supreme Court remains unchanged.
Office Order No. 24/2015 Instances have been noticed wherein the Principal Commissioners a-e acting as Chief Commissioner of their respective Zones as well as the members of the Committee of the Commissioners formed for the purpose of reviewing the orders of the Commissioner (Appeals) within their jurisdiction under Section 35B(2) of the Central Excise Act, 1944, Section 85(2A) of the Finance Act, 1994 and Section 129A(2) of the Customs Act, 1962.
F. No. 394/193/2015-Cus (AS) In terms of para 8 (h) of the guidelines, a person can be intercepted / interrogated/ baggage examined/ searched even in the case of non –cognizable offence. The only restriction is that the person can not be detained/ arrested/ prevented from leaving the country.
