Relevant Legal Provisions at a Glance

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..... ion/Rules/Instruction/Circular Subject 1. Sub-rule (1B) of Rule 8 of Central Excise Rules, 2002 [substituted vide notification No. 19/2014-CE(NT), dated 11.7.2014 (w.e.f. 1.10.2014)] E-payment of Central Excise Duty: Rule 8(1B) of Central Excise Rules, 2002 provides as under:-(1A) Every assessee shall electron .....

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..... diction, may for reasons to be recorded in writing, allow the assessee to deposit the Service Tax by any mode other than internet banking. [ with effect from 1.10.2014) 3. First Proviso to sub-section (2) of Section 47 of the Customs Act, 1962 [Inserted vide Section 124 of the Finance Act, 2012 with effect from 28.05.2012] E-payment of C .....

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..... mporters paying Customs Duty of one lakh rupees or more per bill of entry. 5. Circular No. 33/ 2011- Customs, dated 29.07.2011 Mandatory E-payment of Customs Duty and Procedure. 6. Circular No. 24/2012-Customs, dated 5.9.2012 Mandatory E-payment of Customs Duty and Procedure. .....

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