Extension of time-limit for filing D-3 declaration - Regarding - Central Excise - 75/88-CX.6

Extension of time-limit for filing D-3 declaration - Regarding Circular No. 75/88-CX.6 Dated 2-11-1988 [From F. No. 204/2/ 88-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Extension of time-limit for filing D-3 declaration - Regarding. Rules 51A, 56A, 96D, 97, 97B, 173H, 173K, 173L, 173M and 173N etc. require filing of D-3 declaration either statutorily or the same has been prescribed through executive instructions. Where this requirement is statutorily prescribed, there is no provision in the said rules for condonation of delay in filing of the D-3 declarations. In other cases no specific instructions exist empowering the Collectors to condone genuine delays. 2. Vide Notification No. 24/88-C.E. (N.T.), dated 1-9-1988 suitable amendments have been made to Rules 173L, 173M and 173N so as to empower the Collectors to condone delays in filing D-3 declaration upto a maximum period of 10 days. In respect of other cases where D-3 declarations are required to be filed through executive instructions, the Collectors may exercise their discretionary powers to similarly condone delay upto a maximum period of 10 days (As regards rule 56A and rule 173K, vide notification No. 12/85-C.E., dated 27-2-1985, the Collectors have already been empowered to grant suitable relaxation. However in these cases also Collr. should henceforth condone delays upto the maximum period of 10 days only. 3. This supersedes all previous instructions in the matter. 4. The field formations may be suitably informed.