NTF. NO. 34/2004-CE(N.T.), DT. 01/11/2004
- Document type
- Notification
- Reference no.
- FF
- Dated
- Category
- Non-Tariff
Amends the Central Excise Rules, 2002
NTF. NO. 34/2004-CE(N.T.), DT. 01/11/2004
Amends the Central Excise Rules, 2002
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:-
1. (1) These rules may be called the Central Excise (Fifth Amendment) Rules, 2004.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Rule 12 of the Central Excise Rules, 2002, shall be re-numbered as sub-rule (1) thereof; and after sub-rule (1) as so re-numbered, the following sub-rule shall be inserted namely,:-
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“(2)(a) Notwithstanding anything containing in sub-rule (1), every assessee shall submit to the Superintendent of Central Excise, an Annual Financial Information Statement for the preceding financial year to which the statement relates in the form specified by notification by the Board by 30th day of November of the succeeding year.
(b) The Central Government may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify assessee or class of assessees who may not require to submit such an Annual Financial Information Statement.”.
[F.No. 206/4/2004-CX 6]
(Neerav Kumar Mallick)
Under Secretary to the Government of India
Note: The principal rules were published in the Gazette of India vide notification No. 4/2002-CE (NT), dated 1st March, 2002 [G.S.R.143 (E), dated the 1st March, 2002] and were last amended by notification No. 27/2004-Central Excise (N.T), dated the 28th September, 2004 [G.S.R. 645(E), dated the 28th September, 2004].