Section 4   [ View Judgements ]

Amendment of notifications issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944


(1) The notifications of the Government of India in the Ministry of Finance (Department of Revenue),-



(i) No. G. S. R. 120 (E), dated the 1st March, 1983 as superseded by notification No G.S.R. 607 (E), dated 4th August, 1983 issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 as amended by the Central Excise (Third Amendment) Rules, 1988 vide notification No. G.S.R 768(E) dated 1st July, 1988 and superseded by the Central Excise Rules, 2000, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957;



(ii) No. G.S.R. 298 (E), dated 25th March, 1985 issued under sub-rule (1) of rule 8 of the Central Excise Rules 1944 as amended by the Central Excise (Third Amendment) Rules, 1988 vide notification No. G.S.R 768(E) dated 1st July, 1988 and superseded by the Central Excise Rules, 2000, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957and sub-section (4) of section 47 of the Finance Bill, 1985 which clause had by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931;



(iii) No. G.S.R. 431 (E), dated 24th May, 1985, issued under sub-rule (1) of rule 8 of the Central Excise Rules 1944 as amended by the Central Excise (Third Amendment) Rules, 1988 vide notification No. G.S.R 768 (E) dated 1st July, 1988 and superseded by the Central Excise Rules, 2000, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and sub-section (4) of section 47 of the Finance Act, 1985; and



(iv) No. G. S. R. 701 (E), dated the 2nd September, 1985 as amended by notification No G.S.R. 747 (E), dated 20th September, 1985 issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 as omitted by the Central Excise (Third Amendment) Rules, 1988 vide notification No. G.S.R 768 (E) dated 1st July, 1988 and superseded by the Central Excise Rules, 2000, read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957;



by the Central Government shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified in column (3) of the Schedule on and from the corresponding dates as specified in column (4) of the said Schedule, against each of said notifications specified in column (2) of the said Schedule till the date on which those notifications were superseded or rescinded as the case may be.



(2) Notwithstanding anything contained in section 11A of the Central Excise Act, 1944, recovery shall be made of all amounts of duty or interest or other charges which have not been collected or, as the case may be, which have been refunded but which would have been collected or, as the case may be, which would have not been refunded if the provisions of this section had been in force at all material times, within a period of thirty days from the date of commencement of this Ordinance, and in the event of non-payment of duty or interest or other charges so recoverable, interest at the rate of fifteen per cent. per annum shall be payable from the date immediately after the expiry of the said period of thirty days till the date of payment.



Explanation- For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if the notifications referred to in sub-section (1) had not been amended retrospectively by that sub-section.



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