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Clarification regarding e-payment of duty and e-filing of return - Central Excise - 1/2010Extract Clarification regarding e-payment of duty and e-filing of return Trade Notice No. 1/2010 Dated 25-2-2010 Attention of Trade and Industries is invited to the Government of India, Ministry of Finance, (Department of Revenue) Notification No. 04/2010-Central Excise (N.T.) dated 19-2-10 vide which Rule 8(1) and Rule 12(1) of the Central Excise Rules, 2002 have been amended, with effect from 1-4-2010. 1. Accordingly, in third proviso to Rule 8(1), for the words "duty of fifty lakhs rupees or more, other than the amount of duty paid by utilization of CENVAT Credit, in the preceding financial year," the words, "total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit, in the preceding financial year" has been substituted. Similarly, in Rule 12(1) after the second proviso and before third proviso, the new proviso namely, "Provided also that where an assessee has paid total duty of rupees ten lakhs or more including the amount of duty paid by utilization of CENVAT Credit in the preceding financial year, he shall file the monthly or quarterly returns, as the case may be, electronically" has been inserted. 2. The effect of this amendment is that all assessee who have paid duty (from their PLA and Cenvat account put together) of rupees ten lakhs or more, in the year 2009-10 are required to pay duty electronically w.e.f 1-4-2010. Such assessees are also required to file monthly or quarterly returns, as the case may be, electronically. In view of the said statutory provisions w.e.f 1-4-2010, non compliance thereof would invite penal provisions, stipulated under Rule 27 of the Central Excise Rules, 2002 . 3. In this regard, attention of Trade and industry is also invited to this Commissionerate's Trade Notice No. 09/2009 dated 10-9-2009 regarding; implementation of Pilot Project of Automation of Central Excise and Service Tax (ACES) where under it was emphasized that the statutory Central Excise Returns be filed electronically. Co-operation of Trade and Industry is solicited.
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