TMI BlogDeterrent measures where duty is paid wrongly or where cenvat facility is misutilizedX X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Government of India in the Ministry of Finance, Department of Revenue, No. 32/2006-Central Excise (N.T), dated the 30th December, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide G.S.R number 782 (E) dated the 30th December, 2006, the Central Government, hereby declares that where a manufacturer, first stage or second stage dealer, or an exporter including a merchant exporter is prima facie found to be knowingly involved in any of the following,- (a) removal of goods without the cover of an invoice and without payment of duty; (b) removal of goods without declaring the correct value for payment of duty, where a portion of sale price, in excess of invoice price, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) payment of duty of excise by utilisation of CENVAT credit may be restricted and the assessee shall be required to pay duty of excise without utilising the CENVAT credit; (iii) the assessee may be required to maintain records of receipt, disposal, consumption and inventory of the principal inputs on which Cenvat credit has not been taken; (iv) the assessee may be required to intimate the Superintendent of Central Excise regarding receipt of principal inputs in the factory on which Cenvat credit has or has not been taken, within a period specified in the order and the said inputs shall be made available for verification upto the period specified in the order: Provided that where a person is found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied period, the registration granted under rule 9 of the Central Excise Rules 2002. (3) During the period of suspension, the said dealer shall not issue any Central Excise Invoice: Provided that he may continue his business and issue sales invoices without showing duty of excise in the invoice and no CENVAT credit shall be admissible to the recipient of goods under such invoice. (4) Where a merchant exporter is found to be knowingly involved in committing the type of offence specified in clause (f) of para 1, the officer authorized by the Central Board of Excise and Customs may order withdrawal of the self sealing facility for export consignment and each export consignment shall be examined and sealed by the jur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Board of Excise and Customs: provided that the Chief Commissioner of Central Excise or Director General of Central Excise Intelligence, before forwarding his recommendations, shall give an opportunity of being heard to the person against whom the proceedings have been initiated and shall take into account any representation made by such person before he forwards his recommendations to the Central Board of Excise and Customs. (3) An officer authorized by the Central Board of Excise and Customs shall examine the recommendations received from the Chief Commissioner of Central Excise or Director General of Central Excise Intelligence and issue an order specifying the type of facilities to be withdrawn or type of restrictions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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