C.E. (1st Amendment) Rules, 1986 - 06/86 - Central Excise - Tariff

C.E. (1st Amendment) Rules, 1986

Notification No. 6/86-C.E.

Dated 30-1-1986

In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944, the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely :—

1. (1) These rules may be called, the Central Excise (1st Amendment) Rules, 1986.

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

2. In Chapter XII of the Central Excise Rules, 1944, before rule 210, the following rule shall be inserted, namely :—

"209. Confiscation and penalty. — (1) Notwithstanding anything contained in any other provision of these rules, if any manufacturer, producer or licensee of a warehouse, —

(a) removes any excisable goods in contravention of any of the provisions of these rules; or

(b) does not account for any excisable goods manufactured, produced or stored by him; or

(c) engages in the manufacture, production or storage of any excisable goods without having applied for the licence required under section 6 of the Act; or

(d) contravenes any of the provisions of these rules with intent to evade payment of duty,

then, all such goods shall be liable to confiscation and the manufacturer, producer or licensee of the warehouse, as the case may be, shall be liable to a penalty not exceeding three times the value of the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (c) or clause (d) has been committed, or five thousand rupees, whichever is greater.

(2) Where —

(a) In the case of a contravention of the nature referred to in clause (a) or clause (b) or clause (c) or clause (d) of sub-rule (1), the duty leviable on the excisable goods referred to in that sub-rule exceeds one lakh of rupees, or

(b) any manufacturer, producer or licensee of a warehouse, whose excisable goods were confiscated under sub-rule (l) and upon whom a penalty was imposed under that sub-rule, contravenes again any of the provisions of clause (a) or clause (b) or clause (c) or clause (d) of sub-rule (1) and the duty leviable on the excisable goods in respect of the contravention for the second or any subsequent occasion exceeds ten thousand rupees,

then, in a case falling under clause (e) of this sub-rule or in a case falling under clause (b) thereof (whether the contravention under that clause has been committed for the second or any subsequent occasion) the officer adjudging the case under section 33 of the Act may, in addition to the award of confiscation and penalty under sub-rule (1), direct, for reasons to be recorded in writing, the confiscation of any or all of the following belonging to such manufacturer, producer or licensee of a warehouse, namely :—

(i) any land, building, plant, machinery, materials, conveyance, animal or any other thing used in connection with the manufacture, production, storage, removal or disposal of such goods; or

(ii) any other excisable goods on such land or in such building or produced or manufactured with such plant, machinery, materials or things,".