REGISTERED No. D-(D)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 186] NEW DELHI, THURSDAY, JUNE 9, I977/JYAISTHA 19, 1899
Separate paging is given to this Part in order that it may be filed
as a separate compilation
DEPARTMENT OF REVENUE AND BANKING
(Revenue Wing)
NOTIFICATION
CENTRAL EXCISES
New Delhi, the 9th June 1977
G S R. 273(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 These rules may be called the Central Excise (13th Amendment) Rules, 1977.
2 In rule 173-A of the Central Excise Rules, 1944 (hereinafter referred to as the said rules), in sub-rule (2), for the word, letter and figures "or E-IX", the letters, figures and word "E-IX, or E-XI" shall be substituted.
3 In rule 173-R of the said rules, in clause (h), for the word, letter and figures "and E-IX", the letters, figures and word "E-IX, and E-XI" shall be substituted.
4 In rule 173RC of the said rules,—
(i) for sub-rule (2), the following sub-rule shall be substituted, namely: —
'(2) Where the value of the excisable Roods manufatured by the assessee during the month or months of the first twelve months or the second
(921)
922 THE GAZETTE OF INDIA EXTRAORDINARY PAHT II—SEC. 3 CDtwelve months or the third twelve months during which he has paid duty in accordance with the provisions of rule 173RD—
(a) exceeds the value as determined in accordance with the formula "(3/2)n A X'r, where "n" represents the numDer of time the duty is redetermined, and "X" denotes the annual vaJue, the duty liability of tho assessee shall be redetermined by the proper otllcer, at each time the excess1 occurs, with effect from the month following the month m which, such excess occurs and the duty BO redetermined shall be the duty payable for the remaining months of the three-year bloc period in accordance with the provisions of rule 173RB, subject to the modification that the average annual quantity or value reterrtd to- m the said rule shall be based on the average quantity or value, as the caso may be, of excisable goods removed during,— (i) the last thirty-six months, or (li) twelve months, including the month or months in which such excess occurs, (b) exceeds the annual value by more than one hundred per cent theie- of, and the value of such goods exceeds five lakhs oi rupees, the permission granted under sub-rule (1) of rule 173RB shall cease on the last day of the month in wb'ch the excess occurs, and there- after the duty on 3Uch goods shall be paid in accordance with the provisions of Chapter VIIA '
Explanation.—In this sub-rule, the expression
(a) "first twelve monihs" means the first twelve months for which the assessee' discharged his duty liability under rule 173RD,
(b) "second twelve months" means the twelve months following the first twelve months, and
(c) "third twelve months" the remaining months of the thiee year bloc period.
(11) in sub-rulo (3), for the words, brackets and figures "except as provided in sub-rule (1) or sub-rule (2) of this rule", the words, figures, letter and brackets "except as provided In rule 10 or rule 10A or rule li or, ir" sub-rule (1) or sub-rule (2) of this rule" shall be substituted.
5. In rule 173RJ of the said rules,—
(i) in sub-rule (3), after the words "the proper officer, may,", the words "after giving him an opportunity for making a representation in the matter and" shall be inserted,
(il) in sub-rule (4), for the words "the duty liability of such assessee shall cease", the words, figures and letters "the duty liability determined under rule 173RB shall, subject to the provisions of rule 17JRF, cease' shall be substituted.
6. For rule 173RK of the said rules, tho following rule shall be substituted,
namely: —
"173RK. Power to condone jallnre of the as.sewe to observe the provisions of this Chapter,—
(1) Where an assessee fails to make in time an application for payment of duty in the manner provided for in rule 173RD after the commence- ment of the three year bloc period, the Collector may, on cause being shown by the assessed, permit such assessee to commence discharg- ing his duty liability from the month following the month In whir n he makes such application
(2) Where an assessee fails to make any return or to discharge the duty liability within or at the time- specified in this Chapter, the Collector may, on cause being shown by the assessee and payment of^ tne amount of duty properly payable by him, condone such failure
[No 104/77-CE]
KRISHNA KANT, Under Secy
9"3
924 THE GAZETTE OF INDIA EXTRAORDINARY PART II—SEC- 3 ( I)