Filing of Central Excise documents/returns under Rules 54 & 173G of Central Excises Rules, 1944 - Difficulties regarding - Central Excise - 23/87

Filing of Central Excise documents/returns under Rules 54 173G of Central Excises Rules, 1944 - Difficulties regarding Circular No. 23/87 Dated 29-4-1987 [From F. No. 202/13/87-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Filing of Central Excise documents/returns under Rules 54 173G of Central Excises Rules, 1944 - Difficulties regarding As per amendment affected to Rules 54 173G vide Notification No. 472/86-C.E., dated 30-12-1986, duplicate copies of gate passes or like documents are required to be submitted by the assessees at short intervals and the monthly returns are required to be filed by the 5th of the following month. Some Collectorates have raised doubts as to whether this amendment in any way curbs their powers for granting relaxations in the time limit for filing monthly returns under the proviso to sub-rule (3) of rule 173G. 2. It is clarified that the powers under the proviso to sub-rule (3) of Rule 173G continue to vest in the Collectors. However, they should exercise these powers sparingly and confine it only to very deserving cases. But the duplicate copies of the gate passes or like documents will have to be filed within the periods specified under sub-rule (2A) of rule 173G (inserted vide Notification No. 472/86-C.E., dated 30-12-1986)