Trade Notice No.99/2000                                                                                                         Dated :13/11/2000                                   

             Sub: Central Excise - Furnishing of details of fortnightly payment of duty - Regarding.

1       As per Rule 49 and 173G of Central Excise Rules 1944 assessees are required to discharge their duty liability on fortnightly basis, ie., for the first fortnight by 20^th of the month and for the second fortnight by 5^th of the following month. However Small Scale Units are required to discharge their duty liability of a month before 15^th day of the succeeding month.

2.       It has also been communicated by Trade Notice No. 89/2000 dated 10.10.2000 that the assessees are free to make payments on daily basis or even before the stipulated dates of the 20^th and 5^th .

3.       The duty payments so made by the assessee are reported to the Department only by 10^th of the following month, on which date, RT 12 returns are filed. In case of Small Scale Units, the duty payments are reported once in 3 months.

4.       It has come to the notice of the department that there are defaults by certain assessees in payment of duty within the stipulated dates. Trade and Industry are hereby informed that the department will take serious note wherever the facility of deferred payment of duty is sought to be abused by not discharging the duties admitted as payable, by the due dates. Besides liability to pay interest for the default in payments, it may be noted that the department will initiate action for recovery under Rule 230 of Central Excise Rules, 1944 as well as attachment and sale of property of the defaulters will be resorted to under Section 142 of Customs Act made applicable to Central Excise Act.

5.       In order to ensure that the liability is discharged by the due date and also to enable the department to know then and there the quantum of duty paid, all assessees are requested to send a simple intimation by telegram/messenger/e-Mail, in the form given below, to the jurisdictional Range Superintendent by 20^th and 5^th of every month. Small Scale Units, wherever they are liable to pay duty are also required to send a similar intimation by 15^th of every month.

6.        FORM OF INTIMATION OF DUTY PAYMENT

1. Name of the assessee                                :
2. ECC Number                                             :

7.       Co-operation of assessees in this regard is requested.

( Issued from File C. No. IV/16/2/2000 CX. Pol. Vol. V )

                                                                                                          ( M. JAYARAMAN )

                                                                                                                                                             COMMISSIONER