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TMI BlogRestrictions on removal of goods on budget day/pre-budget dayX X X X Extracts X X X X X X X X Extracts X X X X ..... the day preceding the Budget Day, should be strictly enforced on all, including those working under Self Removal Procedure. It is once again reiterated that the schemes of Record Based Control and Production Based Control are comprised in Self Removal Procedure. Therefore, instructions contained in Chapter 7 of the Self Removal Procedure Handbook (Corrected) should be scrupulously followed. These instructions should be impressed upon the field staff so that they are thoroughly familiar with them for their implementation. Assessees should be made aware of the fact that after 6 P.M. on the day preceding the Budget Day and also on the Budget Day, the Self Removal Procedure remains suspended and that they are required to discharge certain obli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Provisions of sub-rule (1) of rule 224 should be enforced in respect of removal of any goods after 6.00 P.M. on the day preceding the Budget Day i.e., 29.5.98. After 6.00 P.M. on 29.5.1998 no goods can be delivered from a factory or a warehouse except with the permission @f the Commissioner and under such conditions and on payment of such overtime fees/supervision charges as may be required. All clearances after 6.00 P.M. on the day preceding the Budget Day, i.e 29.2.98 should be supervised by the proper officer deputed to a factory or a group of factories as indicated in para 3 above. 6. As required under rule 223B, all the assessees should intimate to the Superintendent in charge of their Range, with a copy to the proper officer (a) th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the Explanation and the first proviso to sub-rule (2) of rule 224. A person can file an application even with regard to those goods which may come into existence at any time after the filing of the application. However, for acknowledgement (acceptance of the said application for purpose of sup-rule (2)), power have been given to the Commissioner to prescribe the terms, conditions and limitations, the fulfilment of which will be necessary for the said acknowledgement/acceptance. 7.1 Application in relation to goods which are not yet in existence may be accepted (acknowledged) in the following situations, namely :- a) for removal of goods which are utilised within the same factory for further manufacture, or which are cleared to an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation indicating the names of the assessees, the names and quantities of commodities involved and the reasons for granting the relaxations. 9. Rule 224(2A) governs removal after 5.00 P.M. on the Budget Day. Such removals can take place only with the permission of the Central Government and after the assessees have furnished the necessary undertaking etc., as required under this rule, to pay duty at the enhanced rate if any, that may be applicable to such goods. In the interest of expeditious grant of such permission in deserving cases, it has been decided that the Commissioner may grant such permission in the situations referred to in para 7 above and even in the case of goods that will come into existence after presentation of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e hereby declare that the serial number of last invoice / invoices issued by me/ us and the balance in hand of the excisable goods manufactured by me / us on the date * ______________ at 6.00 P.M. was / were as under:- Names of goods with sub-heading Number Serial No. of last invoice Closing balance of excisable goods in stock as per R.G. 1 Certified that the particulars given above are correct. Place Date Signature of the assessee or his authorised agent. * One day prior to the presentation of annual/ supplementary budget of the Union Government. Handed over to Superintendent / Assistant Commissioner of Central Excise on _________ at _______ . - Circular - Trade Notice - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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