Amends Central Excise Rules, 2002 – inserts provisions for deterrent measures where duty is evaded - 030/2006 - Central Excise - Non Tariff

Amends Central Excise Rules, 2002 - inserts provisions for deterrent measures where duty is evaded

Notification No. 30/2006-Central Excise (N.T.)

Dated: December 30, 2006

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 further to amend the Central Excise Rules, 2002, namely:-

1. (1) These rules may be called the Central Excise (Fourth Amendment) Rules, 2006.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excise Rules, 2002, after rule 12C, the following rule, shall beinserted, namely :-

"12CC. Power to impose restrictions in certain types of cases.- Notwithstanding anything contained in these rules, where the Central Government, having regard to the extent of evasion of duty, nature and type of offences or such other factors as may be relevant, is of the opinion that in order to prevent evasion of, and default in payment of, excise duty, it is necessary in the public interest to provide for certain measures including restrictions on a manufacturer, first stage and second stage dealer or an exporter, may by a notification in the Official Gazette, specify nature of restrictions including suspension of registration in case of a dealer, types of facilities to be withdrawn and procedure for issue of such order by an officer authorized by the Board".

F.No.224/40/2006-CX.6

Rahul Nangare,

Under Secretary to the Government of India.

Note.- The principal rules were published in the Gazette of India vide notification number 04/2002-CE(NT), dated the 1st March, 2002 [G.S.R. 143(E), dated the 1st March 2002], and were last amended vide notification number 26/2006-CE (NT), dated 28th December, 2006 vide [G.S.R. 771(E), dated the 28th December, 2006].