Home Acts & Rules Central Excise Rules Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 This
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Rule 6 - Recovery of duty in certain cases.- - Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001Extract 6. Recovery of duty in certain cases. - 1 [The said Assistant Commissioner or Deputy Commissioner shall ensure that the goods received are used by the manufacturer for the intended purpose and where the subject goods are not used] by the manufacturer for the intended purpose, the manufacturer shall be liable to pay the amount equal to the difference between the duty leviable on such goods but for the exemption and that already paid, if any, at the time of removal from the factory of the manufacturer of the subject goods, along with interest and the provisions of section 11A and 2 [section 11AA] of the Central Excise Act, 1944 (1 of 1944) shall apply mutatis mutandis for effecting such recoveries. Provided that if the subject goods on receipt are found to be defective or damaged or unsuitable or surplus to the needs of the manufacturer, he may return the subject goods to the original manufacturer, of the goods from whom he had obtained these and every such returned goods shall be added to the non-duty paid stock of the manufacturer of the subject goods and dealt with accordingly. Explanation.- For the removal of doubts, it is hereby clarified that subject goods shall be deemed not to have been used for the intended purpose even if any of the quantity of the subject goods is lost or destroyed by natural causes or by unavoidable accidents during transport from the place of procurement to the manufacturer's premises or from the manufacturer's premises to the place of procurement or during handling or storage in the manufacturer's premises. ************ Notes: 1. Substituted vide notification no. 14/2009 CE(NT) dated 10-6-2009 for the words "Where the subject goods are not used" 2. Substituted vide notification no. 13/2012 CE(NT) dated 17-3-2012 , before it was read as, Section AB
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