Government of India
Ministry of Finance
Department of Revenue

Notification No. 21/2011-Central Excise (N.T)

New Delhi, dated 14^th September, 2011

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. Short title and commencement.- (1) These rules may be called the Central Excise(Fourth Amendment ) Rules, 2011.

(2) They shall come into force on the 1st day of October, 2011.

2. In the Central Excise Rules, 2002, –

(a) in rule 12, -

1. in sub-rule (1), the fourth proviso shall be omitted;
   
   
2. in sub-rule (2), the proviso to clause (a) shall be omitted;
   
   
3. after sub-rule (4), the following sub-rule shall be inserted, namely :-

“(5) Every assessee other than assessees availing the exemption under notification No. 49/2003-Central Excise, dated the 10th June 2003 or notification No. 50/2003-Central Excise, dated the 10th June 2003, shall file electronically the return or the statement, as the case may be, specified in this rule.”

(b) in rule 17,-

1.  in sub-rule (3), after the words “The unit shall,” the word “electronically” shall be inserted.
   
   
2. the proviso to sub-rule (3) shall be omitted.

(V.P.Singh)
Under Secretary to the Government of India
F.No. 201/10/2011-CX.6

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II , Section 3, sub-section (i), dated 1st March, 2002 vide Notification No. 4/2002-Central Excise (N.T) dated the 1st March, 2002, [GSR 143(E), dated the 1st March, 2002] and were last amended, vide Notification No. 19/2011-Central Excise (N.T) dated 28th July,2011.