|
Trade
Notice No.51 /2001 |
Dated: |
26
-06-2001 |
Sub: C.Ex - Communication of Notification No. 33/2001 C.Ex (N.T) dated 21-06-2001- Reg.
-x-x-x-x-x-x-x
Government of India
has introduced Central Excise (Settlement of Cases) Rules, 2001 which
comes into force from
01-07-2001. The
relevant Notification No. 33/2001-C.Ex (N.T)
dated 21-06-2001 issued by
the Government of India, Ministry of Finance, Department of Revenue, New Delhi
is communicated herewith for information.
The contents of the Trade Notice may be brought to the notice of all
concerned.
(Issued from file C.No.IV/16/2/2001CX.POL)
Sd///
(JANAKI ARUNKUMAR)
As
per mailing list
(both
department and trade)
NOTIFICATION
No.
33 /2001-CENTRAL EXCISE (N.T.)
G.S.R.
447 (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, namely:-
(2)
They extend to the whole of India.
(3)
They shall come into force on and from the 1st day of July, 2001.
2.
Form and manner of Application.- (1) An application under sub-section (1)
of section 32E of the Central Excise Act, 1944 ( 1 of 1944) ( hereinafter
referred to as the said Act), to
the Customs and Central Excise Settlement Commission shall be made in the Form
annexed to these rules.
(2)
The application referred to in sub-rule (1), the verification contained
therein and all relevant documents accompanying such application shall be signed
,-
(a)
in the case of an individual, by the individual himself or where the individual
is absent from India, by the individual concerned or by some person duly
authorised by him in this behalf; and where the individual is a minor or is
mentally incapacitated from attending to his affairs, by his guardian or by any
other person competent to act on his behalf;
(b)
in the case of a Hindu undivided family, by the Karta and, where the Karta is
absent from India or is mentally incapacitated from attending to his affairs, by
any other adult member of such family;
(c)
in the case of a company or local authority, by the principal officer thereof;
(d)
in the case of a firm, by any partner thereof, not being a minor;
(e)
in the case of any other association, by any member of the association or the
principal officer thereof; and
(f)
in the case of any other person, by that person or some person competent to act
on his behalf.
(3)
Every application shall be filled in quintiplicate and shall be
accompanied by a fee of one thousand rupees.
3.
Disclosure of information in the application for settlement of cases.-(1)
The Settlement Commission may, while calling for a report from the
Commissioner of Central Excise under sub-section (1) of section 32F of the said
Act, forward a copy of the application referred to in sub-rule (1) of rule 2
(other than the annexure and the statement and other documents accompanying such
annexure).
(2)
Where an order under sub-section (1) of section 32F of the said Act, has
been made to proceed with the application by the Settlement Commission, the
information contained in the Annexure to the application and the statements and
other documents accompanying such annexure shall be sent to the Commissioner of
Central Excise along with a copy of the said order.
4.
Manner of Provisional Attachment of Property.-
(1)
Where the Settlement Commission, orders attachment under sub-section (1)
of section 32G of the said Act, it shall send a copy of such order to the
Commissioner of Central Excise having jurisdiction over the place in which the
applicant owns any movable or immovable property or resides or carries on his
business or has his bank account.
(2)
On receipt of the order referred to in sub-rule (1). the Commissioner may
authorise any officer subordinate to him and not below the rank of an Assistant
Commissioner of Central Excise to take steps to attach such property of the
applicant.
(3)
The officer authorised under sub-rule (2) shall prepare an inventory of
the property attached and specify in it, in the case of the immovable property
the description of such property sufficient to identify it and in case of the
movable property the place where such property is lodged or kept and shall hand
over a copy of the same to the applicant or to the person from charge the
property is attached.
(4)
The officer authorised under sub-rule (2) shall send a copy of the
inventory so prepared each to the Commissioner of Central Excise and the
Settlement Commission.
5.
Fee for Copies of reports.- Any
person who makes an application, under section 32J of the said Act,
for obtaining copies of reports made by any Central Excise Officer, shall
pay a fee of five rupees per page of each report or part thereof.
Appendix
Form
No. SC (E)-1
Before
the Customs and Central Excise Settlement Commission
--------- Bench at ---------. (Form of application for settlement of a
case under Section 32E of the said Act)
|
1. |
Full
Name and address of the applicant: |
|
2. |
Address
for communication: |
|
3. |
(i)Permanent account no: (ii)Central Excise registration no: (iii)Status : |
|
4. |
Commissioner
of Central Excise having jurisdiction over the applicant: |
|
5. |
Period
/ date of the cause / dispute in connection with which the application for
settlement is made: |
|
6. |
Whether
monthly returns showing production, clearance and central excise duty paid
were filed for the period of dispute: |
|
7. |
Proceedings
to which application for settlement relates, the date from which the
proceedings are pending and authority before whom the proceedings are pending and authority before whom the proceedings are
pending: |
|
8. |
Where
any appeal or application for revision has been preferred after the expiry
of the period specified for filing such appeal or application for
revision, as the case may be, whether such appeal or revision has been
admitted: |
|
9. |
Date
of seizure, if any: |
|
10. |
Brief
facts of the case and particulars of the issues to be settled: |
|
11. |
Total
amount of duty involved in the dispute: |
|
12. |
Additional
amount of duty disclosed and
accepted as payable: |
Signature
of the applicant.
Verification
I
.son/daughter/wife
of
.residing at
do solemnly
declare that I am making this application in my capacity
as
.and I am competent to verify it.
That the contents of this application are true to the best of my
knowledge and belief and no information relevant to the facts of the case has
been suppressed. Annexures of the
documents accompanying the application are true copies of the originals and the
tables showing financial transaction are correct and are duly attested by me.
Verified
today the
..day of
.(mention the month and year)
at
(mention the place)
Deponent.
Note:
1.
The application fee should be credited in a branch of the authorised bank
or a branch of the State Bank of
India or a branch of Reserve Bank of India and the triplicate copy of the
challan sent to the Settlement Commission with the application. The Settlement Commission will not accept cheques, drafts,
hundies or other negotiable instruments.
3.
The additional amount of Central
Excise duty accepted as payable referred to in item 12 of the application shall be given in Annexure to this application.
Annexure
Statement
containing particulars referred to in item 12 of the application made under
section 32E(1) of the Central Excise Act, 1944
1.
Details of information which has not been correctly declared in the
monthly return:
2.
Additional amount of duty payable on the goods covered in the monthly
return and the manner in which such duty has been derived:
3.
Duty liability accepted out of the total duty demanded in the show cause
notice, if any, issued and the manner
in which such duty liability has been derived:
4.
Full and true disclosure of the facts regarding the issues to be settled
including the terms of settlement
sought for by the applicant.
Signature
of the applicant
Place:
Date:
(T.R.
Rustagi)
Joint
Secretary to the Government of India
F. No. 354 /66/ 2001-TRU