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The undersigned is directed to inform that this office is carrying out a study to explore whether the cases where prosecution proceedings are pending for more than 15 years and involving Central Excise duty of up to Rs. 5 lakhs, needs to be withdrawn.
Notification No. 2/2016-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. 7.73 per litre to Rs. 8.48 per litre; (ii) Branded petrol from Rs. 8.91 per litre to Rs. 9.66 per litre; (iii) Unbranded diesel from Rs.7.83 per litre to Rs. 9.83 per litre; and (iv) Branded diesel from Rs. 12.19 per litre to Rs. 10.19 per litre.
Circular No. 1013/01/2016-CX Attention is invited to the procedure followed by the field formations for payment of refund/rebate. Presently, most of the field formations follow the manual handing over/ despatch of cheques for payment of refund/rebate. Consequent to the sanction of refund/ rebate claims by the competent authority, cheques are being issued and the same are sent by either registered post or handed over to authorized persons. The present procedure entails paper work, manpower deployment by the claimants and delay in payment of refunds.
A reference was received from Minister of Road Transport Highways and Shipping, Government of India. Ministry has in its letter inter alia stated that, I. It has undertaken projects with the loan assistance of World Bank under National Highways Interconnectivity Improvement Programme (NHIP). II. Central Excise duty for the goods required for the execution of works financed by International Funding Organisation like World bank is exempted under Notification No. I 08/95-Central Excise, dated 28.08.1995(amended from time to time).
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.
