|
Regarding Central Excise - Issue of Notification No. 36/96-CE (NT) dated
20.11.96
Circular
No. 273 dated 21st November 1996
Please
find enclosed* herewith Notification No. 36/96-CE (NT) issued in order to give
effect to the self-assessment procedure. The implications of various amendments
have already been elaborated in Board's Circular No. 249/83/96-CX dated
11.10.96.
2.
The RT-12 Return for the month of November shall be filed into he new
format and in terms of the provisions contained in the aforesaid Circular read
with this notification.
3.
Consequent upon the amendment of Rule 524 (3), the triplicate copy is now
meant for assessee and not for the Department. Since the assessee may have the
stationery printed where the triplicate copy is marked as Triplicate for Central
Excise and the quadruplicate copy is marked as Triplicate for Central Excise and
the quadruplicate copy is marked as Quadruplicate for Assessee, it has been
decided that both the triplicate and quadruplicate itself Triplicate for
Assessee with the help of rubber stamp or typing, till they get new stationery
printed. In any case, this relaxation will be available only upto 31.3.97.
4.
No notification has been issued for the revised proforma of Personal
Ledger Account because the existing proforma as given in Circular No.
249/83/96-CX dated 11.10.96 can be prescribed. However, a separate Circular is
being issued wherein this revised proforma with minor corrections have been
enclosed.
5.
Accordingly, the Commissioners may issue trade notices for the revised
Personal Ledger Account proforma.
6.
It has been reported that due to delay in communication and issue of the
notification amending the relevant provisions of Central Excise Rules in regard
to self-assessment, the assessees have not been able to file the return in
revised proforma. It has therefore, been requested that the assessment of return
for the month of October having been filed in the month of November should be
done by the Departmental Officer, the assessee may be requested to file
triplicate copy of their invoices relating to such return. It is also clarified
that no penal action should be taken where the assessees have not filed the
return for the month of October in the revised proforma in pursuance to Board's
Circular No. 249/83/96-CX dated 11.10.96. However, the return for the month of
November to be filed in the month of December should be filed by the assessee in
the revised proforma RT-12, PLA & RG-23 accounts.
7.
Receipt of this Circular may please be acknowledged.
|