Subject NOT available

click here for IIIF manifest

REGISTERED No. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 23] NEW DELHI, MONDAY, JANUARY 17, 1972/PAUSA, 27,1893

Separate paging is given to this Part in order that it may he filed as a separate compilation

MINISTRY OF FINANCE

(Department of Revenue and Insurance)

NOTIFICATION CENTRAL EXCISES

New Delhi, the 17th January 1972

G.S.R. 30(E).—In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944, namely:—

1. (1) These rules may be called the Central Excise (First Amendment) Rules, 1972.

(2) They shall come into force on the date of their publication in the official Gazette.

2. In the Central Excise Rules, 1944,—

(a) in rule 2, after clause (ii), the following shall be inserted namely:—

"(iia) "Appellate Collector" means—

(a) in relation to an order or decision of an officer of Central Excise sub.

ordinate to the Collector of Central Excise. Bombay; Collector of Customs and Central Excise, Goa; Collector of Central Excise, Poona; Collector of Central Excise, Baroda; Collector of Central Excise, Ahmedabad, and Collector of Central Excise, Nagpur expect in

( 97 )

relation to an order of decision of an officer of Central Excise posted in the State of Madhya Prade_ah, the Appellate Collector of Central Excise, Bombay;

(b) in relation to an order or decision of an officer of Central Excite sub- ordinate to the Collector of Central Excise, Delhi; Collector of Central Excise, Chandigarh; Collector of Central Excise, Allahabad; Collector of Central Excise, Kanpur and in relation to an order or decision of an officer of Central Excise posted in the State of Madhya Pradesh and subordinate to the Collector of Central Excise, Nagpur, the Appel- late Collector of Central Excise, Delhi;

tc) in relation to an order or decision of an officer of Central Excise sub- ordinate to the Collector of Central Excise, Calcutta and Orissa; Collector of Central Excise, West Bengal; Collector of Central Excise, Shillong and Collector of Central Excise, Patna, the Appellate Col- lector of Central Excise, Calcutta;

(d) in relation to an order or decision of an officer of Central Excise sub- ordinate to the Collector of Central Excise, Madras; Collector of Central Excise, Madurai; Collector of Customs and Central Excise, Cochin; Collector of Central Excise, Mysore; Collector of Central Excise, Hyderabad and Collector of Central Excise, Guntur, the Appellate Collector Of Central Excise, Madras.";

(b) for rule 213 the following shall be substituted, namely: —

"213. Appeals,—An appeal against an order or decision of an officer shall lie:

(i) If the appeal is against an order or decision of an officer of Central Excise lower in rank than a Collector of Central Excise, to the Appellate Collector of Central Excise;

(ii) If the appeal is againgt an order or decision of a Collector of Central Excise, to the Central Board .of Excise and Customs:

Provided that if, between the date of the order or decision appealed against and the date of final decision on the appeal, the officer who passed the order or decision is appointed as the Appellate Collector to whom the appeal lies the appeal shall be decided by the Central Board of Excise and Customs or an officer of or above the rank of Appel- late Collector ,nominated for such purpose by the Central Board of Exfiae and Customs."

[No. 11/72.]

S. K. DHAjR, Under Secy.

PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS, DELHI, 1 9 72