Rule 12CCC - Power to impose restrictions in certain types of cases. - Central Excise Rules, 2002

2 [ 12CCC . 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, or default in payment of duty of excise, it is necessary in the public interest to provide for certain measures including restrictions on a manufacturer, 3 [a registered importer,] first stage and second stage dealer or an exporter may, by notification in the Official Gazette, specify the nature of restrictions including suspension of registration in case of 4 [an importer or,] a dealer, types of facilities to be withdrawn and procedure for issue of such order by the 5 [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise, as the case may be]. Explanation.- For the purposes of this rule, it is hereby clarified that every proposal initiated in terms of the procedure specified under notification no. 05/2012-CE (N.T.) dated the 12th March, 2012 published in the Gazette of India, Part II, Section 3, Sub-section (i) vide number G.S.R. 140(E), dated the 12th March, 2012 , which is pending, shall be treated as initiated in terms of the procedure specified under this rule and shall be decided accordingly.] ************************** Notes : 1. Substituted vide notification no. 4/2012 CE(NT) dated 12-3-2012 , before it was inserted as Rule 12CC vide notification no. 30/2006 CE(NT) dated 30-12-2006, read as, 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specify nature of restrictions including suspension of registration in case of a dealer, types of facilities to be withdrawn and procedure for issue of such order by an officer authorized by the Board. 2. Substituted vide Notification No. 14/2014 - Central Excise (N.T.) dated 21st March, 2014 before it was read as, 1 [ 12CCC: 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, duty of excise, 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 the 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.] 3. Inserted vide Not. 08/2015 - Dated 28-2-2015 , w.e.f. 1st day of March, 2015 4. Inserted vide Not. 08/2015 - Dated 28-2-2015 , w.e.f. 1st day of March, 2015 5. Substituted vide Not. 23/2014 - Dated 6-8-2014.