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Union of India - Section

Section 12 in Central Excise Rules, 2002

12. Filing of return.

- [(1)] [Rule 12 re-numbered as sub-rule (1) by Notification No. 34/2004-C.E. (N.T.), dated 1.11.2004] Every assessee shall submit to the Superintendent of Central Excise a monthly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within ten days after the close of the month to which the return relates :[Provided that an assessee, manufacturing pan masala falling under tariff item 2106 90 20 or pan masala containing tobacco falling under tariff item 2403 99 90, shall also file, along with the return, for the month to which the said return relates, a statement summarizing, -(i)the purchase invoices for the month with the names and addresses of the suppliers of betel nut, tobacco and packing material along with the quantity of the said goods purchased; and(ii)the sales invoices for the month with the names and addresses of the buyers, description, quantity and value of goods sold by the assessee.Explanation. - When the goods are not sold from the factory, the address of the premises to which the goods are dispatched from the factory shall also be provided:] [Inserted by Notification No. 3/2007-C.E. (N.T.) 8.2.2007][Provided further that where an assessee is, -[* * *](b)manufacturing processed yarn, unprocessed fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 of First Schedule to the Tariff Act; or(c)manufacturing ready made garments falling under Chapter 61 or 62 of First Schedule to the Tariff Act, which prior to 1st day of April, 2003 were eligible for an exemption under a notification based on value of clearances in a financial year,he shall file a quarterly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within twenty days after the close of the quarter to which the return relates.] [Substituted by Notification No. 24/2003-C.E. (N.T.), dated 25.3.2003][Provided also that where an assessee is eligible to avail of the exemption under a notification based on the value of clearances in a financial year, he shall file a quarterly return in the form specified ,by notification, by the Board, of production and removal of goods and other relevant particulars within ten days after the close of the quarter to which the return relates.Explanation. 1. - For the purposes of this proviso, it is hereby clarified that an assessee shall be eligible, if his aggregate value of clearances of all excisable goods for home consumption the preceding financial year computed in the manner specified in the said notification did not exceed rupees, four hundred lakhs.Explanation. 2. - The filing of returns as specified in this proviso shall be available to the assessee for the whole of the financial year.][Provided also that, where an assessee is availing the exemption,-(i)under the notification No. 1120 II-Central Excise, dated the 1st March 2011; or(ii)in respect of goods falling under SL No.67, 128, 199(I), [199(II)] and 200(1), of notification No. 12/2012-Central Excise, dated the 17th March, 2012;[and does not manufacture any other excisable goods other than those specified in the said notifications, he shall file a quarterly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within ten days after the close of the quarter to which the return relates. [Substituted by Notification No. G.S.R. 734(E), No. 35/2016, dated 26.7.2016 (w.e.f. 1.3.2002).]Explanation. - In the case of the assessee availing exemption under Sl. No. 199(I) and 199(II), of Notification No. 12/2012-Central excise, dated the 17th march, 2012, the date of submission of quarterly return for quarter ending on 31st March, 2016, and quarter ending on 30th June, 2016, shall be the 10th August, 2016.] [Substituted by Notification No. G.S.R. 303 (E) dated 18.4.2012 (w.e.f. 1.3.2002)] [Substituted by Notification No. G.S.R. 121 (E) dated 27.2.2010 (w.e.f. 1.3.2002)]
(2)[(a) Notwithstanding anything containing in sub-rule (1), every assessee shall submit to the Superintendent of Central Excise, an [Annual returns] [Inserted by Notification No. 34/2004-C.E. (N.T.), dated 1.11.2004] for the preceding financial year to which the [return relates] [Substituted 'statement relates' by Notification No. G.S.R. 239 (E), dated 1.3.2016 (w.e.f. 1.3.2002).] in the form specified by notification by the Board by 30th day of November of the succeeding year.[Provided that where an assessee has paid total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall file the said [Annual returns] [Substituted by Notification No. G.S.R. 417 (E) dated 18.5.2010 (w.e.f. 1.3.2002)] electronically.]
(b)The Central Government may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify assessee or class of assessees who may not require to submit such an Annual Financial Information Statement.]
(c)[ The provision of this sub-rule and clause (b) of sub-rule (8) shall mutatis mutandis apply to a hundred per cent. Export-Oriented Unit.] [Inserted by Notification No. G.S.R. 239 (E), dated 1.3.2016 (w.e.f. 1.3.2002).]
[* * *] [[Omitted '(2A)(a) Every assessee shall submit to the Superintendent of Central Excise, an Annual Installed Capacity Statement declaring the annual production capacity of the factory for the financial year to which the statement relates in the form specified by notification by the Board by 30th day of April of the succeeding financial year:
(b)The Central Government may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify assessee or class of assessees who may not require to submit such an Annual Installed Capacity Statement.' by Notification No. G.S.R. 239 (E), dated 1.3.2016 (w.e.f. 1.3.2002).]]
(3)[ The proper officer may on the basis of information contained in the return filed by the assessee under sub-rule (1), and after such further enquiry as he may consider necessary, scrutinize the correctness of the duty assessed by the assessee on the goods removed, in the manner to be prescribed by the Board.
(4)Every assessee shall make available to the proper officer all the documents and records for verification as and when required by such officer.] [Inserted by Notification No. 17/2005-C.E. (N.T.), dated 31.3.2005][12-A. Filing of return in respect of specified goods on which excise duty has been imposed on and from the 1st March, 2002. [Inserted by the Finance Act, 2002, dated 1.3.2002]- Notwithstanding anything contained in rule 12, every assessee shall submit, in respect of goods specified in the Annexure to rule 8A, to the Superintendent of Central Excise a return for the months of March, April and May, 2002 , in the form specified by notification by the Board, of production and removal of the said goods and other relevant particulars, by the 10th day of June, 2002.][12-AA. Job work in article of jewelery. [Inserted by Notification No. 12/2005-C.E. (N.T.), dated 1.3.2005]- [(1) Notwithstanding anything contained in these rules, every person (not being an export-oriented unit or a unit located in special economic zone) who gets articles of precious metals falling under heading 7114 of the First Schedule to the Tariff Act, produced or manufactured on his behalf, on job work basis, (hereinafter referred to as "the said person") shall obtain registration, maintain accounts, pay duty leviable on such goods and comply with all the relevant provisions of these rules, as if he is an assessee.]Provided that the job worker may, at his option, agree to obtain registration, maintain accounts, pay the duty leviable on such goods, prepare the invoice and comply with the other provisions of these rules and in such a case the provisions of these rules shall not apply to the said person.
(2)If the said person desires clearance of excisable goods for home consumption or for exports from the premises of the job worker, he shall pay duty on such excisable goods and prepare an invoice, in the manner referred to in rules 8 and 11 respectively except for mentioning the date and time of removal of goods on such invoice.
(3)The original and the duplicate copy of the invoice so prepared shall be sent by him to the job worker from whose premises the excisable goods after completion of job work are intended to be cleared, before the goods are cleared from the premises of the job worker.
(4)The job worker shall fill up the particulars of date and time of removal of goods before the clearance of goods and after such clearance the job worker shall intimate to the said person, the date and time of the clearance of goods for completion of the particulars by the said person in the triplicate copy of the invoice.
(5)The said person may supply or cause to supply to a job worker, the following goods, namely :-
(a)inputs in respect of which he may or may not have availed CENVAT credit in terms of the CENVAT Credit Rules, 2004, without reversal of the credit thereon; or
(b)goods manufactured in the factory of the said person without payment of duty;
under a challan, consignment note or any other document (herein referred to as `document") with such information as specified in sub-rule (2) of rule 11 of the Central Excise Rules, 2002, duly signed by him or his authorized agent.
(6)The responsibility in respect of accountability of the goods, referred to in sub-rule (5) shall lie on the said person.
(7)Notwithstanding any thing contained in these rules, the job worker shall not be required to get himself registered or shall not be required to maintain any record evidencing the processes undertaken for the sole purposes of undertaking job work under these rules unless he has exercised his option in terms of the proviso to sub-rule (1).
(8)The job worker, with or without completing the job work may,-
(i)return the goods without payment of duty to the said person; or
(ii)clear the goods for home consumption or for exports;
subject to receipt of an invoice from the said person, as mentioned in sub-rule (4).
(9)The job worker shall clear the goods after filling in invoice the time and date of removal and authentication of such details. The rate of duty on such goods shall be the rate in force on date of removal of such goods from the premises of the job worker and no excisable goods shall be removed except under the invoice.Explanation 1. - For the purpose of this rule, "job worker" means a person engaged in manufacture or processing on behalf and under the instructions of the said person from any inputs or goods supplied by the said person or by any other person authorized by the said person, so as to complete a part or whole of the process resulting ultimately in manufacture of [articles of precious metals falling under heading 7114 of the First Schedule to the Tariff Act] [Substituted by Notification No. G.S.R. 734(E), No. 35/2016, dated 26.7.2016 (w.e.f. 1.3.2002).], and the term "job work" shall be construed accordingly.Explanation 2. - For the purposes of this rule, article of jewelery shall mean articles of jewelery on which brand name or trade name is indelibly affixed or embossed on itself.Explanation 3. - For the purposes of this notification, `brand name or trade name' means a brand name or trade name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.Explanation 4. - For the removal of doubts, it is hereby clarified that if any goods or part thereof is lost, destroyed, found short at any time before the clearance of [articles of precious metals falling under heading 7114 of the First Schedule to the Tariff Act] [Substituted by Notification No. G.S.R. 734(E), No. 35/2016, dated 26.7.2016 (w.e.f. 1.3.2002).] or waste, by-products or like goods arising during the course of manufacture of such goods, the said person shall be liable to pay duty thereon as if such goods were cleared for home consumption.][12-B. Job work in textiles and textile articles.- [* * * *] [Omitted by Notification No. 11/2004-C.E. (N.T.), dated 9.7.2004][12-BB. Procedure and facilities for large tax payer. [Inserted by Notification No. 18/2006-C.E. (N.T.), dated 30.9.2006]- Notwithstanding anything contained in these rules, the following procedure shall apply to a large tax payer-
(1)A large taxpayer may remove excisable goods, except motor spirit, commonly known as petrol, high speed diesel and light diesel oil (hereinafter referred to as the intermediate goods), without payment of duties of excise, under the cover of a transfer challan or invoice, from any of his registered premises, (hereinafter referred to as the sender premises) where such goods are produced, manufactured or warehoused to his other registered premises, other than a premises of a first or second stage dealer (hereinafter referred to as the recipient premises), for further use in the manufacture or production of such other excisable goods (hereinafter referred to as the subject goods) in recipient premises subject to condition that -
(a)the subject goods are manufactured or produced using the said intermediate goods and cleared on payment of appropriate duties of excise leviable thereon within a period of six months, from the date of receipt of the intermediate goods in the recipient premises; or
(b)the subject goods are manufactured or produced using the said intermediate goods and exported out of India, under bond or letter of undertaking within a period of six months, from the date of receipt of the intermediate goods in the recipient premises,
and that any other conditions prescribed by the Commissioner of Central Excise, large tax payer unit in this regard are satisfied.Explanation 1. - The transfer challan or invoice shall be serially numbered and shall contain the registration number, name, address of the large tax payer, description, classification, time and date of removal, mode of transport and vehicle registration number, quantity of the goods and registration number and name of the consignee.Provided that if the subject goods manufactured or produced using the said intermediate goods are not cleared on payment of appropriate duties of excise leviable thereon or are not exported out of India within the said period of six months, duties of excise payable on such intermediate goods shall be paid by the recipient premises with interest in the manner and rate specified under section 11AB of the Act.Illustration. - Excise duty is payable on intermediate goods, namely, electronics goods, manufactured by factory A which are removed without payment of duties of excise for use in the manufacture of subject goods, namely, machines, in factory B of the large tax payer. In case such machines are not exported or are removed without payment of duties of excise, then factory B shall pay duties of excise payable on the electronic goods so cleared along with interest :Provided further that if any duty of excise is payable on such intermediate goods and if the said duty is not payable on such subject goods, the said duty of excise as equivalent to the total amount payable on such intermediate goods along with interest under section 11AB of the Act shall be paid by the recipient premises.Illustration. - National Calamity Contingent duty is payable on intermediate goods namely, polyester yarn manufactured by factory A. Such yarn is removed without payment of duty of excise for use in the manufacture of subject goods, namely, grey fabrics in factory B of a large tax payer, (on which such National Calamity Contingent duty is not payable), then factory B shall pay an amount equivalent to the National Calamity Contingent duty that would have been payable on the polyester yarn along with interest under section 11AB of the Act.Explanation 2. - The duty payable under the first and second provisos shall be the duty payable on the date and time of removal of the intermediate goods from the sender's premises :Provided also that nothing contained in this sub-rule shall be applicable if the recipient premises is availing following notifications of Government of India in the Ministry of Finance (Department of Revenue), -
(i)No. 32/99-Central Excise, dated the 8th July, 1999 [G.S.R. 508(E), dated 8th July, 1999];
(ii)No. 33/99-Central Excise, dated the 8th July, 1999 [G.S.R. 509(E), dated 8th July, 1999];
(iii)No. 39/2001-Central Excise, dated the 31st July, 2001 [G.S.R. 565(E), dated the 31st July, 2001];
(iv)No. 56/2002-Central Excise, dated the 14th November, 2002 [G.S.R. 764(E), dated the 14th November, 2002];
(v)No. 57/2002-Central Excise, dated 14th November, 2002 [G.S.R. 765(E), dated the 14th November, 2002];
(vi)No. 56/2003-Central Excise, dated the 25th June, 2003 [G.S.R. 513(E), dated the 25th June, 2003]; and
(vii)No. 71/2003-Central Excise, dated the 9th September, 2003 [G.S.R. 717(E), dated the 9th September, 2003] :
Provided also that nothing contained in this sub-rule shall be applicable to a export-oriented unit or a unit located in a Electronic Hardware Technology Park or Software Technology Park.Explanation 3. - If a large tax payer fails to pay any amount due in terms of the first and second provisos, it shall be recovered along with interest in the same manner as provided under section 11A and section 11AB respectively of the Act.
(2)Where a registered premises of a large tax payer manufacturing excisable goods has paid to the credit of Central Government any duty of excise in excess of duty of excise payable on account of arithmetical error, the said large tax payer may adjust the excess duty so paid by him, against his duty liability for the subsequent period subject to the limitations prescribed under clause (b) of sub-rule (7) of rule 3 of the CENVAT Credit Rules, 2004 :Provided that such adjustment shall be admissible only if the said registered premises has not passed on the incidence of such excess duty so paid to any other person, and the consignee does not avail credit of such duty under the said CENVAT Credit Rules, 2004.
(3)Any notice issued but not adjudged by any of the Central Excise officer administering the Act or rules made thereunder immediately before the date of grant of acceptance by the Chief Commissioner of Central Excise, large tax payer unit, shall be deemed to have been issued by Central Excise officers of the said Unit.
(4)A large tax payer shall submit the monthly returns, as prescribed under these rules, for each of the registered premises.
(5)A large tax payer, on demand, may be required to make available the financial, production, stores and CENVAT credit records in electronic media, such as, compact disc or tape for the purposes of carrying out any scrutiny and verification as may be necessary.
(6)A large tax payer may, with intimation of at least thirty days in advance, opt out to be a large tax payer from the first day of the following financial year.
(7)Provisions of these rules, insofar as they are not inconsistent with the provisions of this rule shall mutatis mutandis apply in case of a large tax payer.][12-C. Maintenance of records and payment of duty by the independent weaver of unprocessed fabrics. [Inserted by Notification No. 33/2003-C.E. (N.T.), dated 10.11.2003]- An independent weaver of unprocessed fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 of the First Schedule to the Tariff Act, may, at his option, authorize another person, on his behalf, to maintain accounts, pay duty, prepare invoice and comply with any of the provisions of these rules except that of rule 9 :Provided that primary responsibility to comply with the provisions of these rules shall lie with the said independent weaver and in case of short payment or non-payment of duty on such unprocessed fabrics, consequences and penalties shall apply both to the said independent weaver and his authorized agent.Explanation. - Independent weaver means a weaver who works on his own, purchases the yarn himself and sells the grey fabrics manufactured by him.]Section 12-CC Substituted by Notification No. GSR 139 (E) dated 12.3.2012 (w.e.f. 1.3.2002)
12-CC.[Power to impose restrictions in certain types of cases. [Inserted by Notification No. 30/2006 C.E.(N.T.), dated 30.12.2006]- Notwithstanding anything contained in these rules, where the Central Government, having regard to the extent of evasion of duty, nature and type of offenses or such other factors as may be relevant, is of the opinion that in order to prevent evasion of, and default in payment of, excise duty, it is necessary in the public interest to provide for certain measures including restrictions on a manufacturer, first stage and second stage dealer or an exporter, may by a notification in the Official Gazette, specify nature of restrictions including suspension of registration in case of a dealer, types of facilities to be withdrawn and procedure for issue of such order by an officer authorized by the Board.]
[12CCC. Power to impose restrictions in certain types of cases. - Notwithstanding anything contained in these rules, where the Central Government having regard to the extent of evasion of duty, nature and type of offenses or such other factors as may be relevant, is of the opinion that in order to prevent evasion of, a"d default in payment of, duty of excise, it is necessary in the public interest to provide for certain measures including restrictions on a manufacturer [a registered importer] [Substituted by Notification No. GSR 139 (E) dated 12.3.2012 (w.e.f. 1.3.2002)], first stage and second stage dealer or an exporter, may by a notification in the Official Gazette, specify the nature of restrictions including suspension of registration in case of [an importer or] [Inserted by Notification No. G.S.R. 153(E), dated 1.3.2015 (w.e.f. 1.3.2002)] a dealer, types of facilities to be withdrawn and procedure for issue of such order by an officer authorized by the Board.][12 D. Application of the rules. - The provisions of these rules shall apply to a person who is liable to pay the duty or duties of excise leviable on goods falling under Chapter 61 or 62 or 63 of the First Schedule to the Tariff Act under sub-rule (lA) of rule 4 as if such goods have been manufactured by him.] [Inserted by Notification No. G.S.R. 135 (E) dated 1.3.2011 (w.e.f. 1.3.2002)]