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[Excise] Amendment to Rule 21 of the Central Excise Rules 2002

Ministry of Finance, Department of Revenue,  Notification No. 5/2017 - Central Excise (N.T.) dated the 2nd February, 2017

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 (Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excise Rules, 2002, rule 21 shall be re-numbered as sub-rule (1) thereof, and after sub-rule (1) as so re-numbered, the following sub-rule shall be inserted, namely:-

“(2) The authority referred to in sub-rule (1) shall, within a period of three months from the date of receipt of an application, decide the remission of duty:

 Provided that the period specified in this sub-rule may, on sufficient cause being shown and reasons to be recorded in writing, be extended by an authority next higher than the authority before whom the application for remission of duty is pending, for a further period not exceeding six months.”.

Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide Notification No. 04/2002 - Central Excise (N.T.), dated the 1st March, 2002, vide, number G.S.R. 143(E), dated the 1st March, 2002 and last amended vide Notification No. 35/2016 - Central Excise (N.T.), dated the 26th July, 2016 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 734(E), dated the 26th July, 2016.

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