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CHANGES PROPOSED IN CENTRAL EXCISE ACT, 1944

CHANGES PROPOSED IN CENTRAL EXCISE ACT, 1944. BY P.K.MITTAL B. Com, LLB, FCS ADVOCATE DELHI HIGH COURT CENTRAL COUNCIL MEMBER – THE INSTITUTE OF COMPANY SECRETARIES OF INDIA. CHIEF ADVISOR : PKMG LAW CHAMBERS

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CHANGES PROPOSED IN CENTRAL EXCISE ACT, 1944

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  1. CHANGES PROPOSED IN CENTRAL EXCISE ACT, 1944 BY P.K.MITTAL B. Com, LLB, FCS ADVOCATE DELHI HIGH COURT CENTRAL COUNCIL MEMBER – THE INSTITUTE OF COMPANY SECRETARIES OF INDIA. CHIEF ADVISOR : PKMG LAW CHAMBERS Mobile 9811044365, 01122540549, 22524229

  2. AMENDMENT TO SECTIONS 9A AND 37 By a new proviso to be inserted in Section 9A(2),compounding of offences is being made inapplicable for more than one time to certain specified types of offences like evasion of duty and removal of goods without payment of duty. Persons accused of offence under Central Excise Act as well as NDPS Act will not be eligible for compounding .

  3. Persons who have been allowed compounding once in respect of case where value of offending goods exceed Rs.1 Crore will be barred from availing again. Persons convicted under Central Excise Act on or after 30-12-2005 will also be hit by the new bar. Amendments to include manner of compounding also in Section 9A(2) and Section 37(2)(id) are also proposed.

  4. AMENDMENT TO SECTIONS 14A AND 14AA Section 14A and 14AA on special audit are being amended to also include Chartered Accountants for the job

  5. AMENDMENT TO SECTION 23 A Section 23A is proposed to be amended to provide changed definition for advance rulings Authority.

  6. AMENDMENT TO SECTION 35G Section 35G on Appeal to High Court is proposed to be amended retrospectively with effect from 1-7-2003. This retrospective amendment is intended to provide for power to condone delay in filing appeal beyond 180 days by the High Court if sufficient cause is shown. CCE VS Punjab fibers Ltd 2008(223) E.L.T 337 and CCE VS Hongo India Ltd 2009 (236) E.L.T 417 (SC)

  7. AMENDMENT TO SECTION 35 H Section 35H on Reference Application to High Court, is proposed to be amended retrospectively with effect from 1-7-1999. This retrospective amendment is intended to provide for power to condone delay in filing of reference application beyond 180 days by the High Court if sufficient cause is shown.

  8. RETROSPECTIVE VALIDATION Clause 110 of the Finance (No.2) Bill,2009 seeks to amend notifications dated 1-8-1997,30-8-1997 and 10-3-1998 with retrospective effect i.e. from the date of issue of respective notifications, so as to provide that the Central Government had the power of notify rates of excise duty under these notifications by virtue of powers conferred on it by the erstwhile Section 3A of the Central Excise Act, 1944. Retrospective validation of action taken under the respective notifications has also been proposed notwithstanding omission of Section 3A or expiry of the said notifications.

  9. CHANGES IN CENTRAL EXCISE RULES,2002 RETURN OF NON-RELIED ON RECORDS : New Rule 24A provides for return of seized records (documents, books of accounts) which are not relied upon for issue of show cause notice. Such records shall be returned within 30 days from issue of notice or 30 days from the date of expiry of period for issue of notice. However, by proviso, Commissioner has been empowered to retain such records for reasons to be specified in wiriting (Notification No.17/2009-CE.(N.T) dated 7-7-2009 refers)

  10. Tribhuvandas Bhimji Zaveri Versus Collector of Central Excise 1997(92) E.L.T.467 (S.C) P.G.O.Processors Private Limited Vs Commissioner of Central Excise 2000 (41) RLT 741 (Raj) Rathi Ispat Ltd Vs Commissioner of C.EX.Meerut 2001 (129) E.L.T 701 (Tri-Del) Silicon Graphics System (INDIA) Private Limited Vs Union Of India 2006(204) E.L.T 247 (Bom)

  11. CHANGES IN CENVAT CREDIT RULES, 2004 INPUTS TO EXCLUDE GOODS USED FOR CONSTRUCTION: Rule2, Clause (k) is amended to exclude from the ambit of inputs, cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed building or laying of foundation or making of structures for support of capital goods. (Notification No.16/2009-C.E.(N.T.), dated 7-7-2009 refers)

  12. CENVAT CREDIT TO SERVICE PROVIDER WHEN WRITTEN OFF GOODS USED SUBSEQUENTLY : Rule 3(5B) has been substituted by new sub-rule to include service provider also for the purpose of taking re-credit when written of goods are used subsequently. (Notification No.16/2009-C.E.(N.T.) dated 7-7-2009 refers)

  13. AMOUNT UNDER RULE 6(3) REDUCED : Under Rule 6(3) the amount payable when common inputs or input services are used for manufacture of dutiable and exempted final products or taxable and exempted services, has been reduced. In respect of manufacturer, the amount of 10% has been reduced to 5% while the same for service provider is now 6% instead of 8% (Notification No.16/2009-CE (N.T.) dated 7-7-2009 refers)

  14. THANK YOU

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