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TMI BlogCentral Excise - Amendment of Central Excise Rules, 1944 for dispensing with pre-Budget Day and Budget Day restrictions - Other instructions regarding Budget DayX X X X Extracts X X X X X X X X Extracts X X X X ..... provide for definitions, has been amended to insert clauses (1a) and (1b) to define the expressions "appointed day" and "appointed time". The objective of this amendment is to make the other rules simple to read. By defining "appointed time", there will not be any need for amending rules in case Government decided to change the time of presenting the Budget. The Ministry of Parliamentary Affairs communicates the appointed day (Budget Day) and appointed time as is determined by the Government. For the presentation of Budget 2001-2002, the appointed day (Budget Day) is 28th February, 2001 and the appointed time is 11.00 A.M. 1.2 Consequent to the new provision of rule 173G(2)(iv), the physical control will be in force only from the "appoint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3 There is an important change regarding permissions. The power to give permission for removals/clearances of goods after the appointed time is vested with the Commissioners under new rules this power was vested with the Central Government under the erstwhile provisions of sub-rule (2A) of rule 224. Accordingly, now the Commissioners are not required to send the details of removals/clearances made after the appointed time to the Board for obtaining any post-facto permission of the Central Government. 1.4.4 Amendment in rule 100H is consequential to omission of rule 223B. 2. In accordance with the provisions of Central Excise Rules, 1944, as amended by Notification No. 2/2001-CE(N.T.) dated 2nd February, 2001 and considering that the appo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t application in relation to goods which are not yet in existence till the appointed time (11.00 A.M. on Budget Day) may be accepted (acknowledged) by the Commissioner in the following situations, namely:- * for removal of goods which are utilized within the same factory for further manufacture, or which are cleared to an adjacent factory as an act of continuous process; * in respect of factories having round-the-clock dispatches, for example, cement factories and major steel plants; their dispatches being dependent on allotment of railway wagons, carrying capacity of the wagons and the movement of the loaded wagons by the railways; * for petroleum products cleared through pipelines and petroleum products required for refueling coasta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Day. However, such assessee should furnish on the day following the Budget Day (1st March, 2001) the final application for removal of the exact quantity of goods removed. 2.6 The power to give such permission should exercised by the Commissioner himself. In the Commission rates where no regular Commissioner has been posted and which are under the charge of a Commissioner holding additional charge, the Additional Commissioner/Joint Commissioner may give permission in such bonafide and deserving cases. But relaxations thus granted should be brought to the notice of the Commissioner concerned and his approval should be immediately taken. 2.7 Considering that the power to permit removals/clearances after appointed time is vested with the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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