Amends
Central Excise Rules, 2002
[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION
(i)]
GOVERNMENT
OF INDIA
MINISTRY
OF FINANCE
(DEPARTMENT
OF REVENUE)
Notification
No. 20 / 2010 - Central Excise (N.T.)
New
Delhi, the 18th May 2010.
G.S.R.
(E).- 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 (Second Amendment)
Rules, 2010.
(2) They shall come into force on 1st June, 2010.
2.
In the Central Excise Rules, 2002,-
(a) in rule 12, after sub-rule (2), after clause (a), the following proviso shall
be inserted, namely:-
Provided that where an assessee has paid total duty of rupees ten lakh or more
including the amount of duty paid by utilization of CENVAT credit in the preceding
financial year, he shall file the said Annual Financial Information Statement electronically:
(b) in rule 17, after sub-rule (3), following proviso shall be inserted, namely:-
Provided
that where an assessee has paid total duty of rupees ten lakh or more including
the amount of duty paid by utilization of CENVAT credit in the preceding financial
year, he shall submit the said monthly return electronically.
F.No.
201/20/2009-CX.6
(Madan
Mohan)
Under
Secretary to the Government of India
Note:
The principal rules were published in the Gazette of India, Extraordinary, Part
II, Section 3, sub-section(i), dated 1st March, 2002 vide notification
No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002, [G.S.R.
143 (E), dated the 1st March, 2002] and were last amended, vide,
Notification No. 04/2010-Central Excise (N.T.) dated 19th February, 2010 [G.S.R.
89 (E) dated the 19th February, 2010].
CAclubindia
