ANNEXURE 43A
- Document type
- Manual
- Dated
- Category
- Central Excise Manual
Notice of Default in payment of Excise duty
Notice of Default in payment of Excise duty
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE,
RANGE__________________________________
M/s. _________________________
_____________________________
Gentleman,
Sub:- Default in payment of C.EX. duty - reg.
On scrutiny of ER-1 for the month of __________________filed by you, it is noticed that in the month of ________________you have failed to pay C.E., duty amounting to Rs. _____________________________ by 5th of ________________on the goods cleared during the Month.
2. From the above facts it is clear that you have defaulted in payment of Central Excise duty and thereby contravened the provisions of Rule 8(3) of the central Excise Rules 2002.
3. Your attention is further invited to second proviso to sub rule 3 of Tule 8 of the Central Excise Rule 2002 vide which -
(i) failure to pay duty outstanding and interest would mean that the goods have been cleared without payment of duty, and,
(ii) where such duty and interest are not paid within the period of one month from the due date the consequences and the penalties ON YOU as well as ON YOUR CUSTOMERS to whom such goods have been supplied, including the confiscation of goods at the customers end as well as denying CENVAT credit to your customers, shall follow.
4. You are therefore directed to,
(i) pay the defaulted of Rs. _____________________ alongwith interest @ 2% per month or penalty of Rs. 1000/- per day whichever is higher as provided under the said Rule within 10 days from the receipt of this letter. If you faild to pay the same, the action for recovery of the Government dues will be intimated under the provisions of Sec. 11 of the Central Excise Act, 1944 read with Sec. 142 of the Customs Act, 1962.
(ii) Submit all sale invoices pertaining to clearances made and covered by aforementioned ER-1
Yours faithfully;
SUPERINTENDENT
CENTRAL EXCISE
RANGE___________