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TMI BlogCentral Excise - Rules 173G(2), 223B and 224 of the Central Excise Rules, 1944 Precautions at Budget, 2000-2001 - instructionsX X X X Extracts X X X X X X X X Extracts X X X X ..... there is change in time, the rule will be amended and time will be notified. In the meanwhile, to facilitate the field formations and the trade to line up their plans for clearances after 6.00 PM on the pre-Budget Day and Budget Day, these instructions are being issued. For the purpose of these instructions, the expression "appointed time" shall mean the time appointed for presentation of Annual Budget in the House of People. The "appointed time" for the Budget 2000-2001 will be communicated subsequently. 2. The procedural restrictions envisaged in sub-rule (2) and 2(A) of rule 224, read with sub-rule (2) of rule 173G of the Central Excise Rules, 1944, regarding removal of excisable goods after 6 P.M. on the day preceding the Budget Day, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the commodity manufactured and reputation of the assessee and depute suitable 'proper officers' for causing verification of stocks of such factories at the "appointed time" on the Budget Day. The officers may be advised to send the results of such verification immediately by name to the Range and the Divisional Officers. 5. In addition to the above restrictions, attention is also invited to the provisions contained in sub-rule (1) of rule 224 and in rule 173G(2) of the Central Excise Rules, 1944. Provisions of sub-rule (1) of rule 224 should be enforced in respect of removal of any goods after 6.00 PM on the day preceding the Budget Day i.e., 28.02.2000. After 6.00 PM on 28.02.2000 no goods can be delivered from a factory or a warehouse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acknowledgements for all such receipts in case of hand deliveries. In cases where the information is sent through telegrams, the assessee should be advised to keep with them the receipts of the telegram sent by them so that these are available for inspection, wherever felt necessary by the proper officer. 6.2 Provisions of rule 223B may not be invoked in respect of the manufacturers working under compounded levy scheme. They are already exempt from the provisions of rule 224. 7. Your attention is invited 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 acknowledg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval on the working day preceding the Budget Day. In such cases, the Commissioner may permit the assessee to furnish in advance, a provisional application for removal for the approximate quantity of goods likely to be removed on the Budget Day. However, such assessee should furnish on the day following the Budget Day the final application for removal of the exact quantity of goods removed. 8. In respect of relaxations granted in terms of para 7 above, a report should be sent to the Ministry for information indicating the names of the assesses, the names and quantities of commodities involved and the reasons for granting the relaxations. 9. Rule 224(2A) governs removal after the time when the presentation of Budget commences, i.e. 11 A.M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Budget regarding the relaxation granted by him and obtain the Central Government's ex-post-facto approval. The report should, inter-alia, state names of the assesses, description and quantity of commodities involved, reasons for granting the relaxations, whether there was any enhancement of the rate of duty and if so, the details of recovery of the differential duty, and reasons for non-recovery of differential duty, if any. 12. Trade and field formations may be suitably informed. 13. Please acknowledge the receipt of this letter immediately by return fax-e-mail/speed post, indicating clearly e-mail address so that the "time of presentation of the Budget" (appointed time) can be communicated through E-mail. Acknowledgment on E-mail will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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