Notification No. 13/2006-CE (NT) DT. 1/06/2006
Amendment in the Central Excise Rules, 2002 - defaults in payment.-
:
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) These rules may be called the Central Excise (Amendment) Rules, 2006.
(2) They shall come into force on the date of their publication in the Official
Gazette.
2. In the Central Excise Rules, 2002, in rule 8, for sub-rule (3A), the
following sub-rule, shall be substituted, namely :-
“(3A) If the assessee defaults in payment of duty beyond thirty days from the
due date, as prescribed in sub-rule (1), then notwithstanding anything contained
in said sub-rule (1) and sub-rule (4) of rule 3 of CENVAT Credit Rules, 2004,
the assessee shall, pay excise duty for each consignment at the time of removal,
without utilizing the CENVAT credit till the date the assessee pays the
outstanding amount including interest thereon; and in the event of any failure,
it shall be deemed that such goods have been cleared without payment of duty and
the consequences and penalties as provided in these rules shall follow.”.
F.No.224/01/2005-CX.6
(Rahul
Nangare)
Under Secretary to the Government of India
Note.- The principal rules were published in the Gazette of India vide
notification number 4/2002-CE (NT), dated the 1st March, 2002 [G.S.R. 143(E),
dated the 1st March. 2002], and were last amended vide notification number
17/2005-CE (NT), dated 31st March, 2005 vide [G.S.R. 196(E), dated the 31st
March, 2005].