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TMI BlogSeeks to further amend Notification Nos. 20/2015-Central Excise and No. 21/2015-Central Excise both dated 08.04.2015 to incorporate procedure for utilisation of paperless MEIS and SEIS scripsX X X X Extracts X X X X X X X X Extracts X X X X ..... Finance (Department of Revenue), specified in column (2) of the Table below shall be further amended in the manner as specified in the corresponding entry in column (3) of the said Table, namely:- Table Serial Number Notification number and date Amendments (1) (2) (3) 1. 20/2015-Central Excise, dated the 8th April, 2015 [G.S.R. No. 271(E), dated the 8th April, 2015] In the said notification, after paragraph 2, following paragraph shall be inserted namely:- "3. Notwithstanding anything contained in paragraph 2 above, in respect of the said scrip issued on or after the 10th April, 2019 electronically without a physical copy for a port of registration enabled on the customs automated system, the exemption shall be subject to the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the said Officer that in case of any amount short debited in the said scrip he shall pay on demand an amount equal to the short debit, along with applicable interest; (5) that based on the written advice received from the said Customs Authority and the said undertaking, the said Officer endorses the clearance particulars and validates, on the face of the said written advice, the details of the duties leviable, but for this exemption, which were debited by the said Customs Authority, and keeps a record of such clearances; (6) that the said Officer shall give duly attested copies of the said endorsed written advice to the scrip holder and the manufacturer, who retains it in support of the clearance under this notification; (7) that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as the said Officer) and the description, quantity, value of the goods to be cleared and the duties leviable thereon, but for this exemption; (3) that the said Customs Authority, taking into account the debits already made towards imports under notification No. 25/2015-Customs, dated the 8th April, 2015 [G.S.R. 270(E), dated the 8th April, 2015], the debits made under notification No. 11/2015-Service Tax, dated the 8th April, 2015 [G.S.R. 274(E), dated the 8th April, 2015] and this exemption, shall debit the duties leviable, but for this exemption electronically in the customs automated system and send written advice of these actions to the said Officer; (4) that at the time of clearance, the holder of the scrip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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