Notes on Clauses Excise
Clause 103 of the Bill seeks to amend section 9A of the Central Excise Act with a view to amend sub-section (2) thereof by inserting the words "and in such manner" and a proviso in sub-section (2) thereof so as to provide for the manner of compounding of the offences and further to provide that certain offences and circumstances wherein the offences shall not be compoundable.
Clause 104 of the Bill seeks to amend section 14A of the Central Excise Act by inserting the words "chartered accountant" in subsection (1) and sub-section (2) and by adding an Explanation to said section so as to empower the Chief Commissioner of Central Excise to nominate chartered accountant or cost accountant for special Audit under this section and to explain the expression "chartered accountant".
Clause 105 of the Bill seeks to amend section 14AA of the Central Excise Act by inserting the words "chartered accountant" in sub-section (1) and sub-section (2) and by adding an Explanation to said section so as to empower the Chief Commissioner of Central Excise to nominate chartered accountant or cost accountant for special Audit under this section and to explain the expression "chartered accountant".
Clause 106 of the Bill proposes to amend section 23A of the Central Excise Act by amending the definition of "Authority" in clause (e) thereof.
Clause 107 of the Bill seeks to amend section 35G of the Central Excise Act retrospectively with effect from 1st day of July, 2003 so as to make express provision empowering the High Court to condone the delay in filing of appeals beyond the specified period of one hundred and eighty days, as the Supreme Court and the High Courts in certain judgments have held that the High Courts have no power to condone the delay under the said provision. The amendment is of procedural nature hence it shall apply to all the appeals and review petitions including the application or appeal or review petition, as the case may be, pending before Supreme Court or High Court.
Clause 108 of the Bill seeks to amend section 35H of Central Excise Act retrospectively with effect from 1st day of July, 1999 so as to make express provision empowering the High Court to condone the delay in filing of application or memorandum of cross objections beyond the relevant period as prescribed in sub-sections (1) and (3), as the case may be, as the Supreme Court and the High Courts in certain judgments have held that the High Courts have no power to condone the delay under the said provision. The amendment is of procedural nature hence it shall apply to all the applications, appeals and review petitions including the application or appeal or review petition, as the case may be, pending before Supreme Court or High Court.
Clause 109 of the Bill seeks to amend section 37 of the Central Excise Act with a view to empower the Central Government to make rules regarding the manner of compounding.
Clause 110 of the Bill seeks to amend notification numbers G.S.R. 448(E), dated the 1st August, 1997, G.S.R. 503(E), dated the 30th August, 1997 and G.S.R. 130(E), dated the 10th March, 1998 with retrospective effect i.e. from the date of issue of respective notifications, so as to provide that the Central Government had the power to notify rates of excise duty under these notifications by virtue of powers conferred on it by the erstwhile section 3A of the Central Excise Act.
Excise Tariff
Clause 111 of the Bill seeks to amend the First Schedule to the Central Excise Tariff Act (i) by substituting Note 1 of Chapter 8 so as to specify that certain items shall not be covered under the said Chapter, (ii) by inserting Note 6 in Chapter 21 so as to declare the process of adding or mixing certain ingredients to betel nut as amounting to "manufacture" and (iii) by amending entry against tariff item 5801 22 10 so as to provide unit quantity and rate of duty therein.
