Notification No. 34/2004-CE (NT)-Amends the Central Excise Rules, 2002

Notification No. 34/2004-CE (NT) Dated 1-11-2004

Amends the Central Excise Rules, 2002.-In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely :-

1.	(1)	These rules may be called the Central Excise (Fifth Amendment) Rules, 2004.
	(2)	They shall come into force on the date of their publication in the Official Gazette.

2. Rule 12 of the Central Excise Rules, 2002, shall be re-numbered as sub-rule (1) thereof; and after sub-rule (1) as so re-numbered, the following sub-rule shall be inserted namely :-

“(2) (a) Notwithstanding anything containing in sub-rule (1), every assessee shall submit to the Superintendent of Central Excise, an Annual Financial Information Statement for the preceding financial year to which the statement relates in the form specified by notification by the Board by 30th day of November of the succeeding year.

(b) The Central Government may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify assessee or class of assessees who may not require to submit such an Annual Financial Information Statement.”.