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MessagePosté le: Mer 5 Oct - 22:28 (2016)    Sujet du message: Central Excise Tariff Act 1944 Pdf Free Répondre en citant




Central Excise Tariff Act 1944 Pdf Free > bit.ly/2dLbW3V







Central Excise Tariff Act 1944 Pdf Free

d351235422
by.Act.22.of.1995,.70,.for.Collector.of.Central.Excise.(w.e.f..11-5-2007)..Earlier..sub-section..(2)..was..substituted..by..Act..29..of..1988,..sec...1....Subs...11-5-2002.]....(1)..On..receipt..of..an..application..under..sub-section..(1)..of..section..32E,..the..Settlement..Commission..shall,..within..seven..days..from..the..date..of..receipt..of..the..application,..issue..a..notice..to..the..applicant..to..explain..in..writing..as..to..why..the..application..made..by..him..should..be..allowed..to..be..proceeded..with,..and..after..taking..into..consideration..the..explanation..provided..by..the..applicant,..the..Settlement..Commission,..shall,..within..a..period..of..fourteen..days..from..the..date..of..the..notice,..by..an..order,..allow..the..application..to..be..proceeded..with,..or..reject..the..application..as..the..case..may..be,..and..the..proceedings..before..the..Settlement..Commission..shall..abate..on..the..date..of..rejection:..Provided..that..where..no..notice..has..been..issued..or..no..order..has..been..passed..within..the..aforesaid..period..by..the..Settlement..Commission,..the..application..shall..be..deemed..to..have..been..allowed..to..be..proceeded..with.(2)..A..copy..of..every..order..under..sub-section..(1),..shall..be..sent..to..the..applicant..and..to..the..Commissioner..of..Central..Excise..having..jurisdiction.(3)..Where..an..application..is..allowed..or..deemed..to..have..been..allowed..to..be..proceeded..with..under..sub-section..(1),..the..Settlement..Commission..shall,..within..seven..days..from..the..date..of..order..under..sub-section..(1),..call..for..a..report..along..with..the..relevant..records..from..the..Commissioner..of..Central..Excise..having..jurisdiction..and..the..Commissioner..shall..furnish..the..report..within..a..period..of..thirty..days..of..the..receipt..of..communication..from..the..Settlement..Commission:..Provided..that..where..the..Commissioner..does..not..furnish..the..report..within..the..aforesaid..period..of..thirty..days,..the..Settlement..Commission..shall..proceed..further..in..the..matter..without..the..report..of..the..Commissioner.(4)..Where..a..report..of..the..Commissioner..called..for..under..sub-section..(3)..has..been..furnished..within..the..period..specified..in..that..sub-section,..the..Settlement..Commission..may,..after..examination..of..such..report,..if..it..is..of..the..opinion..that..any..further..enquiry..or..investigation..in..the..matter..is..necessary..direct,..for..reasons..to..be..recorded..in..writing,..the..Commissioner..(Investigation)..within..fifteen..days..of..the..receipt..of..the..report,..to..make..or..cause..to..be..made..such..further..enquiry..or..investigation..and..furnish..a..report..within..a..period..of..ninety..days..of..the..receipt..of..the..communication..from..the..Settlement..Commission,..on..the..matters..covered..by..the..application..and..any..other..matter..relating..to..the..case:..Provided..that..where..the..Commissioner..(Investigation)..does..not..furnish..the..report..within..the..aforesaid..period,..the..Settlement..Commission..shall..proceed..to..pass..an..order..under..sub-section..(5)..without..such..report.(5)..After..examination..of..the..records..and..the..report..of..the..Commissioner..of..Central..Excise..received..under..sub-section..(3),..and..the..report,..if..any,..of..the..Commissioner..(Investigation)..of..the..Settlement..Commission..under..sub-section..(4),..and..after..giving..an..opportunity..to..the..applicant..and..to..the..Commissioner..of..Central..Excise..having..jurisdiction..to..be..heard,..either..in..person..or..through..a..representative..duly..authorised..in..this..behalf,..and..after..examining..such..further..evidence..as..may..be..placed..before..it..or..obtained..by..it,..the..Settlement..Commission..may,..in..accordance..with..the..provisions..of..this..Act,..pass..such..order..as..it..thinks..fit..on..the..matters..covered..by..the..application..and..any..other..matter..relating..to..the..case..not..covered..by..the..application,..but..referred..to..in..the..report..of..the..Commissioner..of..Central..Excise..and..Commissioner..(Investigation)..under..sub-section..(3)..or..sub-section..(4).(6)..An..order..under..sub-section..(5)..shall..not..be..passed..in..respect..of..an..application..filed..on..or..before..the..31st..day..of..May,..2007,..later..than..the..29th..day..of..February,..2008..and..in..respect..of..an..application..made..on..or..after..the..1st..day..of..June,..2007,..after..nine..months..from..the..last..day..of..the..month..in..which..the..application..was..made,..failing..which..the..settlement..proceedings..shall..abate,..and..the..adjudicating..authority..before..whom..the..proceeding..at..the..time..of..making..the..application..was..pending,..shall..dispose..of..the..case..in..accordance..with..the..provisions..of..this..Act..as..if..no..application..under..section..32E..had..been..made:..157..[Provided..that..the..period..specified..under..this..sub-section..may,..for..reasons..to..be..recorded..in..writing,..be..extended..by..the..Settlement..Commission..for..a..further..period..not..exceeding..three..months.](7)..Subject..to..the..provisions..of..section..32A,..the..materials..brought..on..record..before..the..Settlement..Commission..shall..be..considered..by..the..Members..of..the..concerned..Bench..before..passing..any..order..under..sub-section..(5)..and,..in..relation..to..the..passing..of..such..order,..the..provisions..of..section..32D..shall..apply.(8)..The..order..passed..under..sub-section..(5)..shall..provide..for..the..terms..of..settlement..including..any..demand..by..way..of..duty,..penalty..or..interest,..the..manner..in..which..any..sums..due..under..the..settlement..shall..be..paid..and..all..other..matters..to..make..the..settlement..effective..and..in..case..of..rejection..contain..the..reasons..therefor..and..it..shall..also..provide..that..the..settlement..shall..be..void..if..it..is..subsequently..found..by..the..Settlement..Commission..that..it..has..been..obtained..by..fraud,..or..misrepresentation..of..facts:..Provided..that..the..amount..of..settlement..ordered..by..the..Settlement..Commission..shall..not..be..less..than..the..duty..liability..admitted..by..the..applicant..under..section..32E.(9)..Where..any..duty,..interest,..fine..and..penalty..payable..in..pursuance..of..an..order..under..sub-section..(5),..is..not..paid..by..the..assessee..within..thirty..days..of..receipt..of..a..copy..of..the..order..by..him,..the..amount..which..remains..unpaid,..shall..be..recovered..along..with..interest..due..thereon,..as..the..sums..due..to..the..Central..Government..by..the..Central..Excise..Officer..having..jurisdiction..over..the..assessee..in..accordance..with..the..provisions..of..section..11.(10)..Where..a..settlement..becomes..void..as..provided..under..sub-section..(8),..the..proceedings..with..respect..to..the..matters..covered..by..the..settlement..shall..be..deemed..to..have..been..revived..from..the..stage..at..which..the..application..was..allowed..to..be..proceeded..with..by..the..Settlement..Commission..and..the..Central..Excise..Officer..having..jurisdiction..may,..notwithstanding..anything..contained..in..any..other..provision..of..this..Act,..complete..such..proceedings..at..any..time..before..the..expiry..of..two..years..from..the..date..of..the..receipt..of..communication..that..the..settlement..became..void.]]..This..Act..has..been..applied..to..32F...

by..Act..25..of..1978,..sec...(4).Where.in.the.exercise.of.its.powers.under.sub-.section.(3),.the.Appellate.Tribunal.refuses.to.state.a.case.which.it.has.been.required.by.an.applicant.to.state,.the.applicant.may,.within.thirty.days.from.the.date.on.which.he.receives.notice.of.such.refusal,.withdraw.his.application.and,.if.he.does.so,.the.fee,.if.any,.paid.by.him.shall.be.refunded..Ins..Procedure..of..Authority.The..Authority..shall,..subject..to..the..provisions..of..this..Chapter,..have..power..to..regulate..its..own..procedure..in..all..matters..arising..out..of..the..exercise..of..its..powers..under..this..Act...3...1[37B..37,...for...such...authority...(w.e.f....the...Central...Excise...Act,...1944....1-...7-...1978...)....VII-7...(w.e.f....

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