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(1) Trade Notice Number 03/2015 regarding Amendment in Notification No. 30/2014-Cental Excise dated 09th July, 2004 Vide Notification No. 34/2015-Central Excise, dated 17th July 2015.
A returns scrutiny process consists of two parts viz. preliminary scrutiny and detailed scrutiny. While the preliminary scrutiny system covers all the returns filed online, detailed scrutiny system covers a few returns selected on the basis of identified risk parameters.
All such manufactures are required to get registered themselves under the Rule 9 of the Central Excise Rule 2002. All such manufactures are directed to declare the stock of the inputs and finished goods separately, as on 17thJuly, 2015, (in duplicate) to the Jurisdictional Range Office on or before 24/07/2015.
Notification No. 36/2015-Central Excise, Dated: July 17, 2015 If the said excisable goods are manufactured from inputs or capital goods on which appropriate duty of excise leviable under the First Schedule to the Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid and no credit of such excise duty or additional duty of customs on inputs or capital goods has been taken by the manufacturer of such goods (and not the buyer of such goods) under rule 3 or rule 13 of the CENVAT Credit Rules, 2004
Notification No. 35/2015-Central Excise, Dated: July 17, 2015 Provided that the said excisable goods are manufactured from inputs or by utilising input services on which appropriate duty of excise leviable under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) or service tax under section 66 of the Finance Act, 1994 (32 of 1994) has been paid and no credit of such excise duty or additional duty of customs on inputs or service tax on input services has been taken by the manufacturer of such goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004
Notification No. 34/2015-Central Excise, Dated: June 17, 2015 Provided that the said excisable goods are manufactured from inputs on which appropriate duty of excise leviable under the First Schedule to the Central Excise Tariff Act or additional duty of customs under section 3 of the Customs Tariff Act, 1975 (51 of 1975) has been paid and no credit of such excise duty or additional duty of customs on inputs has been taken by the manufacturer of such goods (and not the buyer of such goods), under the provisions of the CENVAT Credit Rules, 2004
Central Board of Excise and Customs hereby specifies the following conditions, safeguards and procedures for issue of invoices, preserving records in electronic form and authentication of records and invoices by digital signatures, namely:- 1. Every assessee proposing to use digital signature shall use Class 2 or Class 3 Digital Signature Certificate duly issued by the
Every assessee proposing to use digital signatures shall intimate the details such as name, e-mail id, office address and designation of the person authorized to use the digital signature certificate, name of the Certifying Authority, date of issue of Digital Certificate and validity of the digital signature etc., to the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise at least 15 days in advance.
Letter F.No. 275/65/2013-CX.8A dated 19.06.2015 regarding Procedural Clarification in respect of the issues relating to the ‘authorization’ of the Commissioners to represent the Union Of India and Others in matters before the High Court.
Letter F.No. 275/72/2014-CX.8A dated 19.06.2015 regarding Creating Awareness of the provisions relating to Settlement of Cases through Settlement Commission, by informing the noticee about the said provisions by a follow up letter after issuance of Show Cause Notice