TMI BlogExcisable goods viz. stainless steel pattis/pattas, falling under Chapter 72, or aluminium circles falling under Chapter 76X X X X Extracts X X X X X X X X Extracts X X X X ..... attas, falling under Chapter 72, or aluminium circles falling under Chapter 76 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) subjected to the process of cold rolling with the aid of cold rolling machine in respect of which an assessee shall have an option to pay the duty of excise on the basis of cold rolling machine installed for cold rolling of these goods, and fixes the following rate of duty per cold rolling machine, per month:- (i) stainless steel pattis or pattas 1 [Forty thousand rupees] (ii) aluminium circles produced from sheets manufactured on cold rolling machines - Twelve thousand rupees Provided that no credit of duty paid on any raw materials, component part or machinery or finished products used for cold rolling of stainless steel pattis/pattas, or aluminium circles under the CENVAT Credit Rules, 2004 shall be taken : Provided further that the procedure mentioned hereinafter is followed. 2. Application to avail special procedure. - (1) The manufacturer shall make an application in the form specified in Appendix-I to this notification to the Superintendent of Central Excise, as the case may be, for this purpose and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yable shall be recalculated on the basis of the revised rate, from the date of revision and liability for duty leviable on the production of stainless steel pattis/pattas, or aluminium circles from that date shall not be discharged unless the differential duty is paid and in case the amount of duty so recalculated is less than the sum paid, the balance shall be refunded to the manufacturer : Provided further that when a manufacturer makes an application for the first time under paragraph 2 for availing of the procedure contained in this notification, the duty liability for the month in which the application is granted shall be calculated pro-rata on the basis of the total number of days in that month and the number of days remaining in the month from the date of such grant. (2) The sum payable under sub-paragraph (1) shall be calculated by application of the appropriate rate to the maximum number of cold rolling machines installed by or on behalf of such manufacturer in one or more premises at any time during three calendar months immediately preceding the calendar month in which the application under paragraph 2 is made. (3) The sum shall be tendered by the manufacturer a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer who commences production for the first time or who recommences production after having ceased production for a continuous period of not less than three months, and who has been permitted by the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, under paragraph 2 to avail of the procedure, the amount payable by him for the first month or part thereof, as the case may be, shall be provisionally calculated on the basis of his declaration of the maximum number of cold rolling machines that are or are likely to be installed by him or on his behalf during such period. (2) At the expiry of the period, the amount payable shall be recalculated on the basis of the maximum number of cold rolling machines actually installed and if the initial payment falls short of the total liability so determined, the deficiency shall be recovered from the manufacturer and where the total liability is less than the initial deposit, the balance shall be refunded to the manufacturer. 7. Power to condone failure to apply for special procedure . - Notwithstanding anything contained in this notification, the Additional Commissioner, or as the case may be, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions of the said procedure throughout the said period. Place : Date : Signature of manufacturers or his/their authorised agent. Countersigned Range Circle . Place : Date : Permission granted for the calendar month ../the period beginning with . and ending with .. Assistant Commissioner/Deputy Commissioner of Central Excise Place : Date : Note: Delete the entries which are not applicable. Appendix-II (See paragraph 4) Original Duplicate Triplicate Quadruplicate Application for removal of stainless steel pattis/pattas manufactured under the special procedure Name of the Factory . Address................ 1. I/We............................................manufacturer of stainless steel pattis/pattas residing at.............................................. Taluka/Tehsil.............................. District.......... . and holder of Central Excise Registration No. ............dated...........having been permitted to avail myself/ourselves of the special procedure contained in the notification issued under rule 15 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) Head of Account 038-Union Excise Duties- Stainless steel pattis/pattas (b) Under the compounded levy scheme. Date . Signature of the tenderer (To be filled in by the Treasury or Bank) CERTIFICATE Deposit Number..........Date...........Received payment of rupees (in words)...... Signature of Treasurer or Accountant Agent or Manager (c) For payment through account-current : Title of Account of Ledger Number and date of entry Amount (in words as well as in figures) (1) (2) (3) Place......... Date.......... Signature of the manufacturer or his authorized agent. (d) For payment through T.R.5/Special Revenue Money Order Date of Payment T.R.5 No./Special Money Order Coupon No. Amount (in words as well as in figures) (1) (2) (3) Pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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