Amends Central Excise Rules, 2002 to prescribe that in case of default of payment of duty beyond 30 days, duty shall be payable for each consignment without availing Cenvat Credit - 013/2006 - Central Excise - Non Tariff

Amends Central Excise Rules, 2002 to prescribe that in  case of default of payment of duty beyond 30 days, duty shall be payable for each consignment without availing Cenvat Credit

Notification No. 13/2006-Central Excise (N.T)

Dated 1-6-2006

G.S.R. (E). In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:-

1. (1) These rules may be called the Central Excise (Amendment) Rules, 2006.

(2)  They shall come into force on the date of their publication in the Official Gazette.

2.  In the Central Excise Rules, 2002, in rule 8, for sub-rule (3A), the following sub-rule, shall be substituted, namely:-

"(3A) If the assessee defaults in payment of duty beyond thirty days from the due date, as prescribed in sub-rule (1), then notwithstanding anything contained in said sub-rule (1) and sub-rule (4) of rule 3 of CENVAT Credit Rules, 2004, the assessee shall, pay excise duty for each consignment at the time of removal, without utilizing the CENVAT credit  till the date the assessee pays the outstanding amount including interest thereon; and in the event of any failure, it shall be deemed that such goods have been cleared without payment of duty and the consequences and penalties as provided in these rules shall follow.". 

                                                             [F.No.224/01/2005-CX.6]

(Rahul Nangare)

Under Secretary to the Government of India

Note : The principal rules were published in the Gazette of India vide notification number. 4/2002-CE (NT), dated the 1^st March, 2002 [GSR 143(E), dated the 1^st March, 2002], and were last amended vide notification number 17/2005-CE (NT), dated 31^st March, 2005 vide [GSR196 (E), dated the 31^st March, 2005].