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TMI BlogThis notification seeks to notify new Central Excise Rules, 2001 to be brought into effect from 1st day of July 2001X X X X Extracts X X X X X X X X Extracts X X X X ..... ee" means any person who is liable for payment of duty assessed or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and includes an authorized agent of such person; (d) "Board" means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963); (e) "duty" means the duty payable under section 3 of the Act; (f) "notification" means the notification published in the Official Gazette; (g) "proper form" means the appropriate form as may be notified; (h) "warehouse" means any place or premises registered under rule 9; and (i) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. 3. Appointment and jurisdiction of Central Excise Officers.- (1) The Board may, by notification, appoint such Central Excise Officers as it may deem fit to exercise all or any of the powers conferred by or under the Act and the rules made thereunder. (2) The Board may, by notification, specify the jurisdiction of a Chief Commissioner, Commissioner or Commissioner (Appeals) for the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s may be allowed, if the assessee executes a bond with such surety or security in such amount as the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, deem fit, binding the assessee for payment of difference between the amount of duty as may be finally assessed and the amount of duty provisionally assessed. (3) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall pass order for final assessment, as soon as may be, after all the relevant information, as may be required for finalizing the assessment, is available. 8. Manner of payment.- (1) The duty on the goods removed from the factory or the warehouse during the first fortnight of the month shall be paid by the 20 th of that month and the duty on the goods removed from the factory or the warehouse during the second fortnight of the month shall be paid by the 5 th of the following month: Provided that in the case of goods removed during the second fortnight of the month of March, the duty shall be paid by 31 st day of March: Provided further that where an assessee is availing of the exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perintendent of Central Excise shall grant a Registration Certificate under this rule within thirty days of the receipt of an application and if registration certificate is not granted within the said period, the registration shall be deemed to have been granted (3) The Board, may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons who may not require such registration. (4) If the person specified under sub-rule (1) make use of more than one premises, registration he shall obtain separate registration certificate for each of such premises. (5) Every registration certificate granted shall be in the proper form and shall be valid only for the premises specified in such certificate. (6) Where a registered person transfers his business to another person the transferee shall have to obtain a fresh certificate. (7) Where a registered person is a firm or a company or association of persons, any change in the constitution of such firm, company or association, shall be intimated to the Superintendent of Central Excise within thirty days of such change for incorporation in the certificate. (8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ICATE FOR ASSESSEE. (4) Only a copy of invoice book shall be in use at a time, unless otherwise allowed by the Assistant Commissioner of Central Excise, or the Deputy Commissioner of Central Excise, as the case may be, in the special facts and circumstances of each case. (5) The owner or working partner or Managing Director or Company Secretary shall authenticate each foil of the invoice book, before being brought into use. (6) Before making use of the invoice book, the serial numbers of the same shall be intimated to the Superintendent of Central Excise having jurisdiction. 12. Monthly return.- Every assessee shall submit to the Superintendent of Central Excise a monthly return of production and removal of goods and other relevant particulars in the proper form within ten days after the close of the month to which the return relates. 13. Duty on matches.- The duty on matches shall be paid by affixing to each box or booklet a Government Central Excise Stamp of a value appropriate to the rate of duty, and where such boxes or booklets are issued in packages, each package shall be reckoned by the manufacturer as his minimum unit of distribution and shall bear the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be made on an invoice. (3) The unit shall submit a monthly return to the Superintendent of Central Excise, within ten days from the close of the month to which the return relates, in respect of the goods removed to domestic tariff area in such form as may be notified by the Board for this purpose. 18. Rebate of duty .- Where any excisable goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture of such excisable goods and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification. Explanation.- "Export" includes goods shipped as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft. 19. Export in bond.- (1) Any excisable goods may be exported in bond without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Commissioner. (2) The export under sub-rule (1) shall be subject to such conditions, safeguards and procedure as may be no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd penalty .- (1) Subject to the provisions of section 11 AC of the Act, if any producer, manufacturer, registered person of a warehouse or a registered dealer, — (a) removes any excisable goods in contravention of any of the provisions of these rules; or (b) does not account for any excisable goods produced or manufactured or stored by him; or (c) engages in the manufacture, production or storage of any excisable goods without having applied for the registration certificate 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 producer or manufacturer or registered person of the warehouse or a registered dealer , as the case may be, shall be liable to a penalty not exceeding the duty on 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 rupees ten thousand, whichever is greater. 26. Penalty for certain offences .- Any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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