Sections under Central excise

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 November 2010 Dear Experts,

My query is

Briefly explain Rule 8,Sec 11A2[B] ,11A, 11D given in ER-1 online filing under Other payments & Source Document No(Demand Note, OIO, OIA, SCN, Returns)

Thanks in advance

Querist : Anonymous

Querist : Anonymous (Querist)

Arbind Aggarwal

Arbind Aggarwal (Expert)
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25 November 2010 Rule -8, Manner of payment of duty, duty has to be paid by 5th of next month or by 6th of the next month if paid electronically. Net duty payable is calculated after adjusting the credit available as on last day of the month.

11A - Recovery of duty not levied or not paid etc- Method of recovery is mandated under this section.

11D - Amount collected as excise duty must be paid to central government, i.e. we should charge duty and deposit duty. Duty charged can not be held back by us.

OIO - Order in Original - for any demand or refund etc.

OIA - Order in Appeal - an order agaist which an appeal has been preferred.

SCN - Show Cause Notice

Returns - means various types of returns.

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Querist : Anonymous

Querist : Anonymous (Querist)

25 November 2010 THANKS...........