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Central Excise (Settlement of Cases) Amendment Rules, 2017


G.S.R. (E). – In exercise of the powers conferred by section 37 read with section 32E of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules to amend the Central Excise (Settlement of Cases) Rules, 2007, namely:-

1. (1) These rules may be called the Central Excise (Settlement of Cases) Amendment Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excise (Settlement of Cases) Rules, 2007 (hereinafter referred to as the said rules),

(i) in rule 2, in clause (b), after the word, letters, brackets and figure, “Form SC (E)-1”, the word, letters, brackets and figures “or Form SC (E)-2,” shall be inserted;


(ii) In rule 3 of the said rules,-
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) An application under sub-section (5) of section 32E shall be made in Form SC (E) -2”.
(b) in sub-rule (3), after the word, letters, brackets and figure, “Form SC (E) -1”, the words, letters, brackets and figure “or Form SC (E) -2, as the case may be” shall be inserted.
(iii) for rule 4 of the said rules, the following rule shall be substituted namely:-
“4. Disclosure of information in the application for settlement of cases.--The Settlement Commission shall, while calling for a report from the Commissioner of Central Excise under subsection (3) of section 32F, forward a copy of the application referred to in sub-rule (1) of rule 2, or sub-rule (1A) as the case may be, to the Commissioner of Central Excise along with the annexure and the statements and other documents accompanying such annexure to the application.”.

(F.No.275/36/2016-CX.8A (Pt.I))


Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Subsection (i) vide No. G.S.R. 394 (E), dated the 28th May, 2007 vide notification no.28/2007-Central Excise (N.T.), date 28th May, 2007



FORMAT OF FORM SC (E)-2 CAN BE DOWNLOADED HERE - LINK

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