Notification No. 23 /2008 - CE(N.T.) dated
Central Excise Rules amended to allow EOUs to pay excise duty as per Rule 8
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 (Third Amendment) Rules,
2) They shall come into force on the 1st day of June, 2008.
2. In the Central Excise Rules, 2002, in rule 17,-
(a) in sub-rule (1), for the words “and on payment of appropriate duty before
removal of goods by debiting the account current required to be maintained for
this purpose or by utilizing the CENVAT credit.”, the following words shall be
“and the duty leviable on such goods shall be paid by utilizing the CENVAT
credit or by crediting the duty payable to the account of the Central Government
in the manner specified in rule 8.”;
(b) after sub-rule (3), the following sub-rules shall be inserted, namely:-
“(4) The proper officer may on the basis of information contained in the return
filed by the unit under sub-rule (3), and after such further enquiry as he may
consider necessary, scrutinise the correctness of the duty assessed by the
assessee on the goods removed, in the manner to be prescribed by the Board.
(5) Every assessee shall make available to the proper officer all the documents
and records for verification as and when required by such officer.”.
[F.No.: DGEP/FTP/13/2008-EOU & G&J]
Note: The principle rules were published in the Gazette of India vide
notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002 was
published in the Gazette of India Extraordinary, Part II, section 3 (i) vide GSR
143 (E), dated the 1st March, 2002, and last amended by notification No. 7/2008-
Central Excise (N.T.) dated the 25th January, 2008 published vide G.S.R. 58 (E),
dated the 25th January, 2008.
Under Secretary to Government of India.
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