Government of India
Ministry of Finance
Department of Revenue
Notification No. 4/2012 – Central Excise (N.T.)
New Delhi, dated, 12th March, 2012
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 the Central Excise Rules, 2002, namely:-
1. (1) These rules may be called the Central Excise (First Amendment) Rules,
2012.
(2) They shall come into force on the date of their publication in the
Official Gazette.
2. In the Central Excise Rules, 2002, for rule 12CC, the following rule shall
be substituted, namely:-
"12CCC: Power to impose restrictions in certain types of cases.-
Notwithstanding anything contained in these rules, where the Central Government,
having regard to the extent of evasion of duty, nature and type of offences or
such other factors as may be relevant, is of the opinion that in order to
prevent evasion of, and default in payment of, duty of excise, it is necessary
in the public interest to provide for certain measures including restrictions on
a manufacturer, first stage and second stage dealer or an exporter, may by a
notification in the Official Gazette, specify the nature of restrictions
including suspension of registration in case of a dealer, types of facilities to
be withdrawn and procedure for issue of such order by an officer authorized by
the Board".
(V P Singh)
Under Secretary to the Government of India
F.No.267/77/2011-CX.8
Note: The principal rules were published in the Gazette of
India vide
notification number 04/2002-CE(NT), dated the 1st March, 2002
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-Section (i) vide G.S.R. 143(E), dated the 1st March 2002 and were last
amended vide notification
number 32/2011-CE (NT), published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-Section (1), vide number G.S.R
917(E), dated 30th December, 2011.