New Registration of LTU under CEA, 1944
[Central Excise Notification No. 17 (Non Tariff) dated 18th July 2011]
In exercise of the powers conferred by sub-rule (ea) of rule 2 of the Central Excise Rules, 2002, and sub-rule (cccc) of rule 2 of the Service Tax Rules, 1994, the Central Government hereby makes the following further amendment to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 20/2006-Central Excise (N.T), dated the 30th September, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 30th September, 2006, namely :-
2. In the said notification, in paragraph 3, in item (iv), for the words “the application for such new registration shall be made before the Chief Commissioner of Central Excise, Large Taxpayer Unit”, the words “the application for such new registration shall be made before the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, Large Taxpayer Unit, in case of registration under the Central Excise Act, 1944 and the Superintendent, Large Taxpayer Unit, in case of registration under the Finance Act, 1994, as the case may be.” shall be substituted.