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 1^st day of October, 2011.
 
2.    In the Central Excise Rules, 2002, –
 
(a)   in rule 12, -
 
(i)      in sub-rule (1), the fourth proviso shall be omitted;
(ii)     in sub-rule (2), the proviso to clause (a) shall be omitted;
(iii)    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 10^th June 2003 or notification No. 50/2003-Central Excise, dated the 10^th June 2003,   shall file  electronically  the  return or the statement, as the case may be, specified in this rule.”

 
(b)  in rule 17,-
 
(i)   in sub-rule (3), after the words “The unit shall,” the word “electronically” shall be inserted.
 
(ii)   the proviso to sub-rule (3) shall be omitted.
 

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