|
Untitled Document
MINISTRY
OF LAW AND JUSTICE
(Legislative
Department)
Dated
: January 25, 2005
THE
CENTRAL EXCISE LAWS (AMENDMENT AND VALIDATION) ORDINANCE, 2005
No
1 of 2005
Promulgated
by the President in the Fifty-fifth Year of the Republic of India.
An
Ordinance further to amend the Central Excise Act, 1944, rules made thereunder,
certain notifications relating to exemption from duties of excise during a past
period and to validate the actions taken under such notifications during such
period.
WHEREAS
Parliament is not in session and the President is satisfied that circumstances
exist which render it necessary for him to take immediate action;
Now,
therefore, in exercise of the powers conferred by clause (1) of article 123
of the Constitution, the President is pleased to promulgate the following Ordinance
:
1.
(1) This Ordinance may be called the Central Excise Laws (Amendment and Validation)
Ordinance, 2005
(2)
It shall come into force at once.
2.
For the period commencing on and from the 1st day of March, 1983 and ending
with the 28th Day of February, 1987, sub-section (1) of section 37 of the Central
Excise Act, 1944 shall stand substituted and shall be deemed to have effect
as if for the said sub-section, the following sub-section has been so substituted,
namely :
"(I)
The Central Government may make rules, including rules conferring the power
to issue notifications with retrospective effect under those rules, to carry
into effect the purposes of this Act."
3.
For the period commencing on and from the 1st day of March, 1983 and ending
with the 28th day of February, 1987, after sub-rule (1) of rule 8 of the Central
Excise Rules, 1944, as it stood before its omission by the Central Excise (Third
Amendment) Rules, 1988, the following sub-rule (1A) shall stand inserted and
shall be deemed to have effect as if the said sub-rule had been so inserted,
namely :
"(1A)
The power to issue notification as conferred by sub-rule (1) shall include the
power to give retrospective effect to such notification."
4.
(1) The notifications of the Government of India in the Ministry of Finance
(Department of Revenue), -
(i)
No. G.S.R. 120 (E), dated the 1st March, 1983 as superseded by notification
No. G.S.R. 607 (E), dated 4th August, 1983 issued under sub rule (1) of rule
8 of the Central Excise Rules, 1944 as amended by the Central Excise (Third
Amendment) Rules, 1988 vide notification no. G.S.R. 768 (E), dated the 1st July,
1988 and superseded by the Central Excise Rules, 2000, read with sub-section
(3) of section 3 of the Additional Duties of Excise (Goods of Special Importance)
Act, 1957;
(ii)
No. G.S.R. 298 (E), dated 25th March, 1985 issued under sub-rule (1) of rule
8 of the Central Excise Rules, 1944 as amended by the Central Excise (Third
Amendment) Rules, 1988 vide notification No. G.S.R. 768 (E), dated the 1st July,
1988 and superseded by the Central Excise Rules, 2000, read with sub-section
(3) of section 3 of the Additional Duties of Excise (Goods of Special Importance)
Act, 1957 and sub-clause (4) of clause 47 of the Finance Bill, 1985 which clause
had force of law by virtue of the declaration made in the said Bill under the
Provisional Collection of Taxes Act, 1931;
(iii)
No. G.S.R. 431 (E), dated 24th May, 1985, issued under sub-rule (1) of rule
8 of the Central Excise Rules, 1944 as amended by the Central Excise (Third
Amendment) Rules, 1988 vide notification No. G.S.R. 768(E), dated the 1st July,
1988 and superseded by the Central Excise Rules, 2000, read with sub-section
(3) of section 3 of the Additional Duties of Excise (Goods of Special Importance)
Act, 1957 and sub-section (4) of section 47 of the Finance Act, 1985; and
(iv)
No. G.S.R. 701 (E), dated 2nd September, 1985, as amended by notification No.
G.S.R. 747 (E) dated 20th September, 1985 issued under sub-rule (1) of rule
8 of the Central Excise Rules, 1944 as amended by the Central Excise (Third
Amendment) Rules, 1988 vide notification No. G.S.R. 768(E), dated the 1st July,
1988 and superseded by the Central Excise Rules, 2000, read with sub-section
(3) of section 3 of the Additional Duties of Excise (Goods of Special Importance)
Act, 1957,
by
the Central Government shall stand amended and shall be deemed to have been
so amended retrospectively, in the manner as specified in column (3) of the
Schedule on and from the corresponding dates as specified in column (4) of the
said Schedule till the date of those notifications were superseded or rescinded,
as the case may be.
(2)
Notwithstanding anything contained in section 11A of the Central Excise Act,
1944, recovery shall be made of all amounts of duty or interest or other charges
which have not been collected or, as the case may be, which have been refunded
but which would have been collected or, as the case may be, which would have
not been refunded if the provisions of this section had been in force at all
material times, within a period of thirty days from the date of commencement
of this Ordinance, and in the event of non-payment of duty or interest or other
charges so recoverable, interest at the rate of fifteen per cent per annum shall
be payable from the date immediately after the expiry of the said period of
thirty days till the date of payment.
Explanation
- For the removal of doubts, it is hereby declared that no act or omission on
the part of any person shall be punishable as an offence which would not have
been so punishable if the notification referred to in sub-section (1) has not
been amended retrospectively by that sub-section.
5.
Notwithstanding anything contained in any judgment, decree or order of any court,
tribunal or other authority -
(a)
all things done or actions taken by the Central Government under the notifications
referred to in clauses (i) to (iv) of sub-section (1) of section 4 as they stood
before the commencement of this Ordinance shall be deemed to be and to have
always been done or taken in accordance with the provisions of the said notifications;
(b)
no suit or other proceedings shall be instituted, maintained or continued in
any court, tribunal or other authority for the refund of any duty levied under
the notifications referred to in clause (a);
(c)
no court shall enforce any decree or order directing the refund of any such
duties levied under the notifications referred to in clause (a);
(d)
no claim or challenge shall be made in, or entertained by, any court, tribunal
or other authority on the ground only that the Central Government did not have,
at the material times, the power to amend retrospectively the notifications
issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944.
6.
For the removal of doubts, it is hereby declared that the amendment made to
sub-section (1) of section 37 of the Central Excise Act. 1944 by section 2 and
the amendment made to rule 8 of the Central Excise Rules, 1944 by section 3
shall be in addition to and not in derogation of the provisions of section 4.
THE
SCHEDULE
(See
section 4)
S.
No. |
Notification
No. and date |
Amendment |
Date
of effect of amendment |
| 1. |
G.S.R.
120 (E), dated the 1st March, 1983 (36/83-Central Excise dated 1st March,
1983) |
In
the said notification, in the Explanation, for clause (3), the following
clause shall be substituted, namely : -
'(3)
"Sale Price", in relation to the declaration on a package of
cigarettes, means the maximum price (exclusive of local taxes only) at
which such package may be sold in retail :
Provided
that -
(a)
where the sale price is more than the sale price declared on the package
of cigarettes, the maximum of such sale price shall be deemed to be the
sale price;
(b) where different sale prices are declared on different packages for
the sale of such package of cigarettes in packed from in different areas,
each such sale price shall be the sale price for the purposes of valuation
of the cigarettes intended to be sold in the area to which such sale price
relates.'
|
31st
day of March, 1983 to 3rd day of August, 1983 (both days inclusive) |
| 2. |
G.S.R.
607(E), dated the 4th August, 1983 (211/1983-Central Excise, dated the 4th
August, 1983) |
In
the said notification, in the Explanation, for clause (3), the following
clause shall be substituted, namely : -
'(3)
"Sale Price", in relation to the declaration on a package of
cigarettes, means the maximum price (exclusive of local taxes only) at
which such package may be sold in retail :
Provided
that -
(a)
where the sale price is more than the sale price declared on the package
of cigarettes, the maximum of such sale price shall be deemed to be the
sale price;
(b) where different sale prices are declared on different packages for
the sale of such package of cigarettes in packed from in different areas,
each such sale price shall be the sale price for the purposes of valuation
of the cigarettes intended to be sold in the area to which such sale price
relates.'
|
4th
days of August, 1983 to 24th day of March, 1985 (both days inclusive) |
| 3. |
G.S.R.
298 (E), dated the 25th March, 1985 (100/1985-Central Excise, Dated the
25th March, 1985) |
In
the said notification, in the Explanation, for clause (3), the following
clause shall be substituted, namely :
'(3)
"Sale Price", in relation to the declaration on a package of
cigarettes, means the maximum price (exclusive of local taxes only) at
which such package may be sold in retail :
Provided
that -
(a)
where the sale price is more than the sale price declared on the package
of cigarettes, the maximum of such sale price shall be deemed to be the
sale price;
(b) where different sale prices are declared on different packages for
the sale of such package of cigarettes in packed from in different areas,
each such sale price shall be the sale price for the purposes of valuation
of the cigarettes intended to be sold in the area to which such sale price
relates.'
|
25th
day of March 1985 to 23rd day of May, 1985 (both days inclusive) |
| 4. |
G.S.R.
431 (E), dated the 24th May, 1985 (134/1985-Central Excise, dated the 24th
May, 1985) |
In
the said notification, in the Explanation, for clause (3), the following
clause shall be substituted, namely :
'(3)
"Sale Price", in relation to the declaration on a package of
cigarettes, means the maximum price (exclusive of local taxes only) at
which such package may be sold in retail :
Provided
that -
(a)
where the sale price is more than the sale price declared on the package
of cigarettes, the maximum of such sale price shall be deemed to be the
sale price;
(b) where different sale prices are declared on different packages for
the sale of such package of cigarettes in packed from in different areas,
each such sale price shall be the sale price for the purposes of valuation
of the cigarettes intended to be sold in the area to which such sale price
relates.'
|
24th
day of May, 1985 to 1st day of September, 1985 (both days inclusive) |
| 5. |
G.S.R.
701 (E), dated the 2nd September, 1985. (201/1985-Central Excise, dated
2nd September, 1985) |
In
the said notification, in the Explanation, for clause (3), the following
clause shall be substituted, namely :
'(3)
"Sale Price", in relation to the declaration on a package of
cigarettes, means the maximum price (exclusive of local taxes only) at
which such package may be sold in retail :
Provided
that -
(a)
where the sale price is more than the sale price declared on the package
of cigarettes, the maximum of such sale price shall be deemed to be the
sale price;
(b) where different sale prices are declared on different packages for
the sale of such package of cigarettes in packed from in different areas,
each such sale price shall be the sale price for the purposes of valuation
of the cigarettes intended to be sold in the area to which such sale price
relates.'
|
2nd
day of September, 1985 to 19th day of September, 1985 (both days inclusive) |
| 6. |
G.S.R.
747 (E), dated the 20th September, 1985. (210/1985-Central Excise, dated
20th September, 1985) |
In
the said notification, for clause (4) as substituted by item (ii), the
following clause shall be substituted, namely :
'(4)
''sale price'', in relation to the declaration on a package of cigarettes,
means the maximum price (exclusive of local taxes only) at which such
package may be sold in retail :
Provided
that -
(a)
where the sale price is more than the sale price declared on the package
of cigarettes, the maximum of such sale price shall be deemed to be the
sale price;
(b) where different sale prices are declared on different packages for
the sale of such package of cigarettes in packed from in different areas,
each such sale price shall be the sale price for the purposes of valuation
of the cigarettes intended to be sold in the area to which such sale price
relates.' |
20th
day of September, 1985 to 28th day of February, 1987 (both days inclusive) |
A.P.J.
Abdul Kalam,
President.
Z.S.
Negi
Additional Secretary to the Govt. of India.
|
