Central Excise - Rules 173G(2), 223B and 224 of the Central Excise Rules, 1944, Precaution at Budget 1990 - Instructions regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Procedural restriction envisaged in sub-rules (2) and (2A) of rule 224, read with sub-rule (2) of rule 173G of the Central Excise Rules, 1944, regarding removal of excisable goods after 6p.m. on the day preceding the Budget Day and also on the Budget Day, should be strictly enforced on all assessees, including those working under Self Removal Procedure. It is once again reiterated that the schemes of Record Based Control and Production Based Control are comprised in Self Removal Procedure. Therefore, instructions contained in Chapter 7 of the Self Removal Procedure Handbook (4th Edition; Corrected upto 25-8-1981) should be scrupulously followed. These instructions should be impressed upon the field staff so that they are thoroughly famil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ay preceding the Budget Day i.e. 19-3-1990. After 6.00 PM on 19-3-1990 no goods can be delivered from a factory or a warehouse except with the permission of the Collector and under such conditions and on payment of such overtime fees/supervision charges as may be required. All clearances after 6.00 P.M. on the day preceding the Budget Day, i.e. 19-3-1990 should be supervised by the proper office, deputed to a factory or a group of factories as indicated in para 3 above. 5. (i) As required under rule 223-B, all the assessees should intimate to the Superintendent incharges of their Range, with a copy to the proper officer (a) the number of last gate pas (G.P. 1 and G.P. 2) issued by them upto 6.00 P.M. on the day preceding the Budget Day and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... can file an application even with regard to those goods which may come into existence at any time after the filing of the application. However, for acknowledgement (acceptance of the said application for purpose of sub-rule (2), power have been given to the Collector to prescribe the terms, conditions and limitations, the fulfillment of which will be necessary for the said acknowledgement/acceptance. (ii) Application in relation to goods which are not yet in existence may be accepted (acknowledged) in the following situations, namely - (a) for removal of goods which are utilised within the same factory for further manufacturer, or which are cleared to an adjacent factory as part of a continuous process; (b) in respect of factories havin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ities involved and the reasons for granting the relaxation. 8. Rule 224(2A) governs removals after 5.00 P.M. on the Budget Day. Such removals can take place only with the permission of the Central Government and after the assessees has furnished the necessary undertaking etc. as required under this rule, to pay duty at the enhanced rate, if any, that may by applicable to such goods. In the interest of expeditious grant of such permission in deserving cases, it has been decided that the Collector may grant such permission in the situation referred to in para 6 above and even in the case of goods that will come into existence after presentation of the application. 9. Before granting the relaxation as under paras 6 and 7 above, Collector sho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d. ENCLOSURE DECLARATION OF STOCK ETC. ON PRE-BUDGET DAY BY MANUFACTURER WORKING UNDER S.R.P. 1. Name of Licensee 2. L.4 Licence No. 3. Commodity. I/We hereby declare that the serial number of last gate pass(s) in form G.P1/G.P.2 issued by me/us and the balance in hand of the excisable goods manufactured by me/us on date * __________________________ at 6.00 P.M. was/were as under : Certified that the particulars given above are correct Place ....................... Date ....................... Signature of the assessee or his authorised agent *One day prior to the presentations of annual/supplementary budget of the Union Government Handed over to Superintendent/Assistant Collector of Central Excise on ______________ at.
Cir .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X