Amendments in Central Excise Rules 2002 – Online Filing of Return

[Central Excise Notification No. 21 dated 14^th September 2011]

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 1st 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 10th June 2003 or notification No. 50/2003-Central Excise, dated the 10th 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.N0. 201/10/2011-CX.6