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Sub-Section 3 of Section 35R and Section 131BA provides that if an appeal has not been filed by the Department following Instructions issued for not filing appeal below the monetary limit, no person, being a party in appeal, shall contend that the Department has acquiesced in the decision on the disputed issue by not filing appeal.
Comments/views/suggestions invited on simplification of provisions relating to distribution of input service credit by Input Service Distributor in CENVAT Credit Amendment Rules – Last date of submission is 27th December, 2013. The same may also be emailed to jayaprahasam@gmail.com
conditions, procedures and safeguards applicable for storage in a warehouse registered at such places as may be specified by the Board and export therefrom regarding all excisable goods specified in the First Schedule to the Central Excise Tariff Act, 1985.
Before concluding, it is necessary for this court to observe that while adjudicating upon refund claims, it is necessary in the interest of justice for the assessing officers as well as the first appellate authorities to dispose of all the objections.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in the Table below and falling under the First Schedule to the Central Excise Tariff Act, 1985
The principal notification No.22/2013-Central Excise, dated the 29th July, 2013 was published in the Gazette of India, Extraordinary, vide number G.S.R. 513(E), dated the 29th July, 2013.
Notification No 14/2013 – Central Excise ( N.T.) -Dated : 22nd November, 2013 In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to further amend the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, namely:-
Reduction of threshold limit for mandatory e-payment of Central Excise duty to Rupees One lakh – Notification No. 15/2013 – Central Excise (N.T.)
The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 45/2000-Central Excise (N.T.), G.S.R. 575(E), dated the 30th June, 2000 and was last amended vide notification No. 9/2007 – C.E. (N.T.), G.S.R 149 (E), dated the 1st March, 2007.
The principal notification No. 20/2006 – Central Excise (N.T) dated the 30th September , 2006 was published in Gazette of India vide number G.S.R. 609( E). , dated the 30th September , 2006 and was last amended , vide notification No. 17/2011 – C.E (N.T) dated 18-7-11 , published in Gazette of India vide G.S.R.542( E)., dated the 18th July , 2011.
