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Clarification regarding posting of Central Excise officer in Cigarette units-reg.

Central Excise - 1055/04/2017-CX - Dated:- 1-5-2017 - Circular No. 1055/04/2017-CX F. No. 81/08/2016-CX.3 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated the 1st May, 2017 To The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners of Central Excise (All) The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of Central Excise & Service Tax (All) Sub: Madam/ Sir, Representations .....

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ion and also exercise supervision and control over operations as per instructions contained in the Commodity Manual for cigarettes. In view of the limited number of officers posted in the range, problems are being faced to post officers in the cigarette manufacturing units round-the-clock, resulting in delays in production/ clearance of goods. 2. The above issue has been examined. Rule 6 of the Central Excise Rules, 2002 lays down that in case of cigarettes, the Superintendent or Inspector of Ce .....

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ischarging the twin functions of assessment of duty to be paid by the assessee and countersigning the invoices before the goods are removed from the factory. There is no requirement in law of round-the-clock posting of Central Excise officers in the cigarette manufacturing units. Some field formations are taking a view that production in a cigarette factory can take place only in such shifts where the Central Excise officer is physically present. Such interpretation is not correct. Further, unde .....

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