Submission of Nov Excise Return Extended to 31 Dec 2015 from 10 Dec 2015

[Central Excise Order No. 01 dated 10^th December 2015]

In exercise of the power conferred under sub-rule (6) of rule 12 and proviso to sub-rule (3) of rule 17 of Central Excise Rules, 2002, the Central Board of Excise & Customs hereby extends the date of submission of, Form ER-1, ER-2, ER-6 for the clearances in the month of November, 2015 from 10th of December, 2015 to 31^st of December, 2015 and Form ER-4(Annual Financial Information Statement) from 30^th of November, 2015 to 31st of December, 2015, for the assessees in the state of Tamil Nadu due to natural calamity of rains and flood.

[Central Excise Notification No. 25 (Non Tariff) dated 9^th December 2015]

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 (Second Amendment) Rules, 2015.

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

2. In the Central Excise Rules, 2002 (hereinafter referred to as the said rules), in rule 8, for sub-rule (1A), the following sub-rule shall be substituted, namely:

(1A) Notwithstanding anything contained in sub-rule (1), the duty on the clearances in the month of November, 2015, by an assessee in the State of Tamil Nadu, payable by the 5^th or the 6^th of the December, 2015, as the case may be, shall be paid by the 20^th December, 2015.

3. In the said rules, in rule 12, after sub-rule (6), the following sub-rule shall be inserted, namely:

(7) The Central Board of Excise and Customs may, by an order extend the period specified in this rule by such period as deemed necessary under the circumstances of special nature to be specified therein.

4. In the said rules, in rule 17, after sub-rule (3), the following proviso shall be inserted, namely:-

Provided that the Central Board of Excise and Customs may, by an order extend the period by such period as deemed necessary under the circumstances of special nature to be specified therein.

[F. No. 201/13/2015-CX.6]