Enactment of Finance Bill,2015 - Instructions - Central Excise - GENERAL INSTRUCTION NO. 20/2015

GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS S. TAX, NO.71, CLUB ROAD, BELGAUM - 590 001 DATED 19.05.2015 GENERAL INSTRUCTION NO. 20/2015 Sub : - Enactment of Finance Bill,2015 - Instructions- Reg. The Finance Act, 2015(No. 20 of 2015) of Parliament received the assent of the President on the 14th May, 2015 which has been published in the official Gazette of India on 14th may, 2015. It may be ensured that the legislative changes proposed vide Finance Bill, 2015 which were to come in to effect only upon the enactment of the same, are to be implemented with effect from 14.05.2015. The field' officers and the adjudicating officers apart from implementing all the changes which are proposed for implementation from the date of enactment of the Bill, are specifically instructed to keep in mind the amendments carried out to Section 11 A and Section 11 AC of the Central Excise Act, 1944 while issuing show cause notices/ passing adjudication orders. Similarly, the amendments proposed to Section 73, Section 76, Section 78, and Section 80 of the Finance Act, 1994 have to be kept in mind for implementation from the date of enactment of the Finance Bill, 2015 by the field officers/adjudicating officers while issuing show cause notices/ passing of adjudication orders. (Issued from file C. No. IV/16/04/2014 Tech) (B.H RERAM) COMMISSIONER