The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 173] NEW DELHI, MONDAY, MAY 11, 1981/VAISAKHA 21, 1903 Separate paging is given to this Part in order that it may be filed as a separate compilation
'08 THE GAZETTE OF INDIA : EXTRAORDINARY {PART II—SEC. 3(i)J 2. In the Central Excise Rules, 1944, after rule 233-A. the following rule shall be inserted, namely:—MINISTRY OF F R A N CE
(Department of Revenue)
NOTIFICATION
New Delhi, the 11th May, 1981
CENTRAL EXCISES
G.SJL 3Z5(E).—la exercise ef the powers conferred by section 37 of the Cental Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules,
1.(1) These rules may be called the Central Excise U5th Amendment) Rules, 1981.
O) They shaU come into force, on. the 1st day of June, '233-B. Procedure to be followed in cases where duty Is paid under protest.—(1) Wheie an assessee desires to pay duty under protest, he shall deliver to the croper Officer a letter to this effect and give grounds for payment of the duty under protest.
(2) OB receipt of the said letter, the proper Officer shall give an acknowledgement to it.
(3) The acknowledgement so given shall, Subject to the OTOv"j©ns of sub-rule (4), be the p oof that the* assessee hSp paid the duty under protest from the day on which the letter of protest was delivered to t hr proper Officer.
(4) An endorsement "Duty paid under protest" shall be made on all copies of the gate-pass, the Appl cation for Removal and Form R.T. 12.
(5) In cases where the remedy of an appeal o4 revision is not available to the assessee against an order or decision which necessitated him to deposit the duty under protest, he may, within three months of the date of delivery of the letter of protest, give a de- tailed representation to the Assistant Collector of Central Excise.
(6) In cases where the remedy of an appeal or levislon is available to the assessee against an order or deci- sion which necessitated him to deposit the duty under protest, he may file an appeal or revision within the period specified for filing such appeal or revision, as the case may be.
(7) On service of the decision in the representation le- ferted to im sub-rule (5) or of the appeal or revision referred to in sub-rule (6) the assessee shall have no right to deposit the duty under protest:
Provided that an assessee shall be allowed to de- posit the duty under protest during the period avail- able to him for filing an appeal or revision, as the case may be, and during the pendency of such appeal or revision, as the case may be.
(8) If any of the piavisionst of this rule has not been observed, it shall be deemed that the assessee has paid the duty without protest.
NOTE.—A letter of protest or a representation under this rule shall not constitute a claim for refund.
[No. 115/81-CE/Notification No. 115/81-CE./
F. No. 223/14/81-CX. 6]
R. DEB, Under Secy.