Guidelines for Payment of duty on fortnight-basis on removal of goods from the factory permises or from an approved place of removal
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.... shall come into force on the 1- day of April, 2000. 2. In rule 9 of the Central Excise Rules, 1944 (herein after referred to as the said rules) , in sub-rule (1), - (a) for the words "excise duty leviable thereon is paid at such place and in such manner as is prescribed in these rules or as the Commissioner may require and except. on presentation of an application in the proper form", the words "excise duty leviable thereon is determined and indicated on each application in the proper form or on each gate pass, as the case may be, presented to the proper officer at such place and in such manner as is prescribed in these rules or as the Commissioner may require" shall be substituted; (b) for the fourth proviso, the following proviso shal....
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....ch consignment and shall enter the particulars of such consignments in Form RG-I with the amendment in the said Form RG-I that for the words, "On payment of duty", the words "Amount of duty payable" had been substituted; (ii) the manufacturer shall indicate on each gate pass or invoice, issued under rule 52 or 52A,as the case may be, the amount of duty payable; (iii) at the end of each fortnight, the manufacturer shall determine the total amount of excise duty payable on the excisable goods removed during the fortnight, and he shall discharge the total duty liability so payable by making debit entry in the account current or by utilising CENVAT credit. (c) The duty of excise shall be deemed to have been paid on excisable goods for the pu....
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....ry, or, paid to the account of the Commissioner in the Reserve Bank of India or the State Bank of India, or has been despatched to the Chief Accounts Officer by money- order" shall be omitted. 5. In rule 52A of the said rules, in sub-rule (3), in clause (ii), the brackets, words, figures and letters "(to be used for taking credit under rule 57G and rule 57T)" shall be omitted. 6. After rule 52A of the said rules, the following shall be inserted, namely:- '52AA. Procedure for issuing Invoices under rule 57AF (1) Every person, who issues invoices under rule 57AE shall get registered under rule 174. (2) Every person registered for the purposes of this rule (hereafter in this section referred to as the registered person) shall maintain a ....
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....that copy shall be retained by the registered person for his record. (b) The copies of the invoices issued by a first stage dealer and a second stage dealer shall also be marked at the top in bold capital letters as "FIRST STAGE DEALER" and "SECOND STAGE DEALER" respectively. (c) The invoice issued by a first stage dealer or second stage dealer in the case of imported goods and by a second stage dealer in the case of other goods, shall be duly authenticated by the proper officer. (6) (i) Each invoice shall bear a printed serial number running for the whole financial year beginning on the 1st April of each year. (ii) The registered person shall use only one invoice book at any one time unless otherwise permitted by the Commissioner in wr....
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....ase where the consignment is loaded on more than one vehicle, vessel, pack animal or other means of conveyance which do not travel together but travel separately or at intervals. (10) The registered person shall, within seven days after the close of each month, submit to the Range Superintendent, a monthly return and other documents as the Central Board of Excise and Customs or the Commissioner may specify, for the purpose of verification by the said Range Superintendent. (11) The registered person shall preserve documents specified under this rule for a period of five years and shall, on demand, produce the same to the Officer. (12) The registered person shall, within seven days of close of each month, submit duplicate copies of the inv....
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....bers contained in such stenter, and the independent processor shall not clear any non-stentered fabrics during the period for which abatement is claimed, and any clearance by him of non-stentered fabrics during such period shall be liable to confiscation; (b) the independent processor shall inform, in writing, about such closure to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, at least three days prior to the date of such closure, giving the following details, namely: - (i) the name of the manufacturer of the stenter; (ii) the date of purchase of the stenter; (iii) the number of chambers as determined under the Hot-air S....