NOTIFICATION No. 09/2015 — Central Excise (N.T.)
New Delhi, the 1st March, 2015
G.S.R. (E) .- 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 theCentral Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, namely:-
1. (1) These rules may be called the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Amendment Rules, 2015.
(2) They shall come into force from the 1st day of March, 2015.
2. In the said rules, in rule 3, after sub-rule (3), the following proviso shall be inserted, namely: -
“Provided that it shall be sufficient to provide a letter of undertaking by a manufacturer against whom no show cause notice has been issued under sub-sections (4) or (5) of section 11A of Central Excise Act, 1944 or where no action is proposed under any notification issued in pursuance of rule 12CCC of Central Excise Rules, 2002 or rule 12AAA of CENVAT Credit Rules, 2004.”.
[F. No. 334/5/2015- TRU]
(Pramod Kumar)
Under Secretary to the Government of India
Note. — The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 34/2001-Central Excise (N.T), dated the 21st June, 2001 vide number G.S.R. 448 (E), dated the 21st June, 2001 and were last amended vide notification No. 13/2012 — Central Excise (N.T), dated the 17th March, 2012 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 177 (E), dated the 17th March, 2012.