| Date: |
21-07-1999
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| Notification No: |
Central Excise Circular No 472/1999
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Central Excise - Amendment of Rule 173Q - Provision for imposing penalty where wrong entries are made invoice to facilitate the buyer to avail inadmissible credit of Additional duty under section 3 of the Customs Tariff Act, 1975.
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Central Excise - Amendment of Rule 173Q - Provision for imposing penalty where wrong entries are made invoice to facilitate the buyer to avail inadmissible credit of Additional duty under section 3 of the Customs Tariff Act, 1975.
Circular No. 472dated 21st July 1999
I am directed to say that it was reported by the field-formations that cases of making wilful wrong entries in the invoices, especially by the registered persons issuing invoices under Rule 57GG (Registered dealers), facilitating the buyer to avail wrong credit of additional duty under the Customs Tariff Act, 1975, came to notice. However, the penal provisions for wrongfully passing on credit of the additional duty under the Customs Tariff Act did not exist. In order to cover the aforesaid types of cases, Rule 173Q has been amended by notification number 50/99 - Central Excise (N.T.) whereby in sub-rule (1), in clause (bbb) for the words, " credit of the duty of excise", the words, figures and brackets, "credit of the duty of excise or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975)" has been substituted.
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