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TMI BlogCompounded Levy Scheme for Stainless Steel Pattis/PattasX X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In the Central Excise Rules, 1944 (hereinafter referred to as the said rules), in Chapter V, after Section E-V the following section shall be inserted namely :- "E VI Stainless Steel Pattis/Pattas 96ZA. Application to avail of special procedure. - (1) Where a manufacturer who subjects stainless steel pattis/pattas falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), to the process of cold rolling with the aid of cold rolling machines, makes in the proper form, an application to the Collector, in this behalf, the special provisions contained in this section shall, on such application being granted by the Collector, apply to such manufacturer in substitution of the provisions contained elsewhere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, fix, from time to time, the rate of duty per month or per year, per each such cold rolling machines, subject to such conditions and limitations hereinafter laid down, and if a manufacturer whose application has been granted under rule 96ZA pays a sum calculated according to such rate of duty in the manner and subject to the conditions and limitations hereinafter laid down, such payment shall be a full discharge of his liability for duty leviable on his production of such cold re-rolled stainless steel pattis/pattas during the period for which the said sum has been paid : Provided that if there is an alteration in the rate of duty, the sum payable shall be recalculated on the basis of revised rate, from the date of alteration and liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny month or part thereof, as the case may be, in respect of which he has been permitted to avail himself of the provision of this section, make an application to the proper officer in the proper Form for leave to remove stainless steel pattis/pattas from his premises during the ensuing month, declaring therein the maximum number of cold rolling machines installed by him or on his behalf, in one or more premises at any time during the calendar month immediately preceding the said calendar month. (2) If such application is not made to the proper officer within the time limit laid down in sub-rule (1), the manufacturer shall, unless, otherwise directed by the Collector, and in exceptional circumstances, be liable to pay duty on his entire pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted to furnish or incorrectly furnished the information required by sub-rule (3) of that rule, or to have committed a breach of any of the condition specified in any notification issued under rule 96ZB, shall be liable - (i) to pay the difference, if any between the sum actually tendered by him and the sum properly payable, within ten days of a demand for such difference being served upon him by the proper officer; (ii) to confiscation of a part or the whole of the stock of stainless steel pattis/pattas lying in the premises of his factory at the time the incorrectness of the declaration or the information or the omission to furnish the information is discovered; (iii) to a penalty not exceeding two thousand rupees; and (iv) to be deba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a manufacturer who has failed to avail himself of the special procedure, or to comply with any condition laid down in this section within the specified time-limit. 96ZGG. Provision regarding factories ceasing to work or reverting to the normal procedure. - Notwithstanding anything contained in rules 96ZA to 96ZG, where a manufacturer who had availed himself of the special provisions contained in this section ceases to work or reverts to the normal procedure, the duty payable by him in the month during which he has availed himself of the special provisions shall be calculated on the basis of the maximum number of cold rolling machines installed during the last month in the manner prescribed in rule 96ZF and the amount already paid for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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