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In exercise of the powers conferred by rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 27/2014-Central Excise (N.T.), dated the 16th September, 2014, published in the Gazette of India
I am directed to refer to Board’s Circular No. 581/18/2001-CX dated 29th June, 2001 which, inter-alia, specifies conditions, procedures, class of exporters and places under sub-rule (2) of rule 20 of Central Excise Rules, 2002 for warehousing of excisable goods for the purpose of export. In paragraph 2(2) of the said Circular, the Board has specified places where warehouses may be established to store excisable goods for export.
In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944), read with sub-rule (1) of rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs, hereby appoints the officers of Central Excise specified in column (2) of the Table below and invests them with the powers of Central Excise Officers specified in column (3) of the said Table
I am directed to say that TRU receives following monthly reports from field formations which are no longer required.
At present there are more than 100 reports that are being sent by the field formations on a monthly basis to various Directorates and sections of the Board. Also, the present reporting system within the Department suffers from the problem of unreliability and susceptibility to error as it involves manual compilation at various stages.
F. No. 354/156/2014-TRU The above Reports are being discontinued with immediate effect. It is requested that the same may not be sent to the Ministry from now on.
Doubts have been raised in certain quarters regarding powers of a Central Excise officer to conduct audit, in the background of a recent judgment of Hon’ble High Court of Delhi dated 04.08.2014 in case of M/s Travelite (India) [2014-TIOL-1304-HC-DEL-ST] wherein the Hon’ble court has held that the powers to conduct audit as envisaged in rule 5A (2) of the Service Tax Rules, 1994, does not have appropriate statutory backing and therefore quashed the rule.
Request to reconsider the decision regarding issue of Notification under Section 11C of the Central Excise Act, l944 for exemption to the Rosin / Turpentine Oil falling under Chapter 38 of the Central Excise Tariff Act, 1985 for the period 27.05.1994 to 28.02.2006 – regarding.
In the Budget 2014-15, excise duty on Polyester Staple Fibre (PSF) and Polyester Filament Yarn (PFY) manufactured from plastic waste or scrap or plastic waste including waste polyethylene terephthalate (PET) bottles (which was already exempt w.e.f. 08.05.2012) has been exempted retrospectively w.e.f. 29.06.2010 to 07.05.2012 [section 110 of the Finance (No. 2) Act, 2014 refer]
Circular No. 985/09/2014-CX On implementation of cadre review there would be 23 Central Excise Zones and 4 Service Tax Zones with each zone having one or more Audit Commissionerates. Each Audit Commissionerate would cover assessees registered under the jurisdiction of 3 to 5 Executive Commissionerates
