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TMI BlogMISCELLANEOUS PROVISIONSX X X X Extracts X X X X X X X X Extracts X X X X ..... Monetary limit to supervise destruction (1) (2) (3) (4) 1. Commissioner Without limit, but normally any amount exceeding Rs. 5,000 2 Additional/Joint Commissioner Rs. 2,500 to Rs. 5,000 3 Deputy/Assistant Commissioner Rs. 1,000 to Rs. 2,500 Exceeding Rs. 20,000 4 Superintendent Below Rs.1000 Rs.5000 but not exceeding Rs. 20,000 5 Inspector None Below Ks. 5,000 1.3 The proper officer may not demand duty (remit duty) due on any excisable including tea claimed by the manufacturer as unfit for consumption or marketing provided the goods are destroyed irrecoverably .Under the supervision of the proper officer and subject to the procedure specified hereinafter. Procedure for Remission 1.4 The procedure to be followed for destruction of goods and remission of duty thereon shall be as follows: (i) A manufacturer desiring to destroy and seek remission of duty in respect of the excisable goods manufactured in his factory, in terms of Rule 21 on the grounds that the said goods have been rendered unfit for consumption or for marketing, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above. The date and time for destruction should be fixed by mutual convenience of the proper officer and the assessee and it should be ensured that the same date and time are not fixed for more than one assessee. It should also be ensured that there is no inordinate delay once permission for destruction and remission is granted. (vii) In case of frequent requests for destruction of goods by an assessee, necessary enquiries into the cause thereof should be r before according permission for destruction of goods. (ix) The Proper officer personally supervising the destruction will check the quantity by physical verification i.e. by weight or by counting or using appropriate method in case of liquids, as the case may be, and the identity of goods by reference to relevant records and the application for destruction. The clearance of goods, within or outside the factory premises, shall be done on an invoice, indicating 'nil' duty. The order of the proper officer permitting destruction and remission should be quoted on the invoice. (x) As far as possible, destruction should be done inside the factory. 2. Manner of destruction 2.1The goods intended and presented before the prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quires the services of Central Excise Officers for supervision in accordance with of any procedure specified in this regard by rules or instructions beyond office hours or on Sundays, Saturdays or public holidays and where there is no specific posting of Officers in shifts by any Office order, he shall be required to pay Merchant Overtime at the rates specified under the Customs Act, 1961 under Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998. 1.2 If a manufacturer or exporter requisitions the services of Central Excise Officers for supervision and examination of export cargo and stuffing in containers at his premises, such Officers also discharge functions of a "Customs Officers". PART III RECOVERY OF DUES 1. Recovery of dues 1.1 In the event the Government dues are not paid, the law provides for recovery thereof. For the recovery of dues action is to be taken under Section 11 of the Central Excise Act. After exhausting the option of taking action as above, if dues remain un-recovered , action is to be taken under the provisions of Section 142 of the Customs Act, 1962 which have been made applicable to like matters in Central Excise by No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the same manner as they are applicable for recovery of any duty or other sum payable to the Central Government. To implement these provisions following are prescribed. • The range superintendent, immediately on receipt of the ER-i (See Annexure 12 in Part 7) returns, shall identify the cases of default and record them in the register maintained by them. • Thereafter, the defaulters should be informed to pay the amount of duty defaulted along with interest forthwith by a notice to be issued immediately for compliance (See Annexure-43A in Part 7). Simultaneously they should keep the notice, to be issued to the defaulter for his default in payment of the duty, ready, initiating the proposed action. (See Annexure-43B in Part 7). In order to save time, they must use cyclostyled standard form of notice. In the event of the assessee's failure to pay the amount of duty defaulted, within the prescribed period, the proper officer should issue a notice in the above format to the defaulter in terms of sub-rule (3) of Rule 8 of the Central Excise Act, 1944 for recovery of the dues. • If the amount is not paid within 30 days from the date when the default is detected, action prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rule l6A: 1.1 Rule 16A deals with the removal of inputs for job work for those manufacturers who are outside Cenvat scheme and hence are not able to send the inputs or partially processed inputs for job work as per rule 4(5) of CENVAT Credit Rules, 2004. Commissioner of Central Excise is empowered to prescribe conditions and safeguards for the purpose. 2. Rule 16B and 16C: 2.1 Rule 16 B deals with the situations where the semi-finished goods are required to be removed for carrying out certain manufacturing processes to the job worker or to any other registered premises. Jurisdictional Commissioner of Central Excise is also empowered to permit the manufacturer to allow these goods to be cleared form the premises of the job worker or other registered premises for clearance on payment of duty or for export without payment of duty. 2.2 Rule 16 C deals with the situations where the excisable goods manufactured to the factory are required to be removed for carrying out tests to r to any other registered premises. Jurisdictional Commissioner of Central Excise is also empowered to permit the manufacturer to allow these goods to be cleared form the such premises or other regist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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