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TMI BlogCentral Excise - Rules 173G (2) 223B and 224 of the Central Excise Rules, 1944 - Precautions at Budget, 1994 - Instructions regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... t of the Central Government for the Financial Year 1994-95 is likely to be presented to Parliament on the 28th of February, 1994. 2. The procedural restriction envisaged in sub-rule (2) and (2A) 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 and also on the Budget Day, should be strictly enforced on all assessees, 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 scrupulo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification immediately by name to the Range and the Divisional Officer. 5. In addition to the above restriction, 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 P.M. on the day preceding the Budget Day i.e. 27-2-1994. After 6.00 P.M. on 27-2-1994 no goods can be delivered from a factory or warehouse except with the permission of the Collector 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. 27-2-1994 should be supervised by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e available for inspection, wherever felt necessary by the proper officer. (iii) Provisions of Rule 223B may not be invoked in respect of the manufacturers working under compounded levy Schemes. They are already exempt from the provisions of Rule 224. 7. (i) 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 acknowledgement (acceptance of the said application for purpose of sub-rule (2)], power have been given to the Collector to prescribe the terms, conditions and limitations, the fulfilment of which will be necessary for the said acknow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, report should be sent to the Ministry for information 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 appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns for non-recovery of differential duty, if any. 12. Please acknowledge the receipt of this letter immediately by return telex. [Enclosure] Declaration of Stock etc. on Pre-Budget Day by Manufacturer Working Under S.R.P. 1. Nameof Licensee 2. L.4 Licence No. 3.Commodity I/We hereby declare that the serial number of last gate pass (S) in form G.P.1 /G.P.2 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 :- Name of goods with sub-heading No. Serial No. of Last G.P. 1/G.P.2. Closing Balance of excisable goods in stock as per R.G.I. Certified that the particulars given above ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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