Relevant Legal Provisions at a Glance - Central Excise Practice Manual (OLD) - Central Excise

Relevant Legal Provisions at a Glance The relevant provisions contained in the Act/Rules/Notifications and CBEC Circulars/Instructions with regard to e-payment are summarized in the Table below:- Table Sr. No. Section/Rules/Instruction/Circular Subject 1. Sub-rule (1B) of Rule 8 of Central Excise Rules, 2002 [substituted vide notification No. 19/2014-CE(NT), dated 11.7.2014 (w.e.f. 1.10.2014)] E-payment of Central Excise Duty: Rule 8(1B) of Central Excise Rules, 2002 provides as under:-(1A) Every assessee shall electronically pay duty through internet banking : Provided that the Assistant Commissioner or the Deputy Commissioner of Central Excise, for reasons to be recorded in writing , allow an assessee payment of duty by any mode other than internet banking. [w.e.f. 1.10.2014] 2. Sub-rule (2) of Rule 6 of the Service Tax Rules, 1994 . [ Substituted vide notification No. 9/2014-ST,dated 11.7.2014 (w.e.f. 1.10.2014) ] E-payment of Service Tax: The Rule 6(2) of the Service Tax Rules, 1994 provides as under:- Every assessee shall electronically pay the Service Tax payable by him, through internet banking. Provided that the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction, may for reasons to be recorded in writing, allow the assessee to deposit the Service Tax by any mode other than internet banking. [ with effect from 1.10.2014) 3. First Proviso to sub-section (2) of Section 47 of the Customs Act, 1962 [Inserted vide Section 124 of the Finance Act, 2012 with effect from 28.05.2012] E-payment of Custom Duty:- First Proviso to Section 47(2) of the Customs Act, 1962 provides as under:- Provided that the Central Government, by notification in the Official Gazette, specify the class or classes of importers who shall pay such duty electronically Note : In exercise of power under the above said proviso, the Central Government has issued notification No. 83/2012-Customs (NT), dated 17.09.2012. 4. Notification No. 83/2012-Customs (NT), dated 17.09.2012 Vide this notification; the Central Government has specified the classes of importers who are mandatorily required to pay duty electronically. The classes of importer specified are (i) Importers registered under Accredited Clients Programme. (ii) Importers paying Customs Duty of one lakh rupees or more per bill of entry. 5. Circular No. 33/ 2011- Customs, dated 29.07.2011 Mandatory E-payment of Customs Duty and Procedure. 6. Circular No. 24/2012-Customs, dated 5.9.2012 Mandatory E-payment of Customs Duty and Procedure. 7. Circular No. 956/17/2011-CX, dated 28.09.2011 Procedure for electronic filing of Central Excise and Service Tax returns and for electronic payment of Excise Duty and Service Tax 8. Circular No. 919/09/2010-CX, dated 23.03.2010 Procedure for electronic filing of Central Excise and Service Tax returns and for electronic payment of Excise Duty and Service Tax