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The Central Excise Laws (Amendment and Validation) Ordinance, 2005. Date
25/01/2005
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 the
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:-
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1 .(1) This Ordinance
may be called the Central Excise Laws (Amendment and Validation)
Ordinance, 2005.
(2) It shall come into force at once. |
Short title and
commencement. |
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Amendment of Section
37 of Act 1 of 1944 |
2. For the period
commencing on and from 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 had been substituted,
namely:-
"(1) The Central Government may make rules, including rules conferring
power to issue notifications with retrospective effect under those rules,
to carry into effect the purpose of this Act." |
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Amendment of rule 8 of
the Central Excise Rules, 1944. |
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."
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Amendment of
notifications issued under sub-rule (1) of rule 8 of the Central Excise
Rules, 1944. |
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 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 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, 1957and sub-section (4) of section 47
of the Finance Bill, 1985 which clause had 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 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 the 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 omitted by the
Central Excise (Third Amendment) Rules, 1988 vide notification No. G.S.R
768 (E) dated 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 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, against each of said notifications specified in
column (2) of the said Schedule till the date on which 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 notifications referred to
in sub-section (1) had not been amended retrospectively by that
sub-section. |
58 of 1957 .
58 of 1957 .
16 of 1931.
58 of 1957.
32 of 1985.
58 of 1957.
of 1944 |
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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 proceeding shall be instituted, maintained or
continued in any court, tribunal or other authority for the refund of any
duty levied under the said 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 said 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. |
Validation of
notifications issued under sub-rule (1) of rule 8 of the Central Excise
Rules, 1944 |
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Application of section
4 |
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. |
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The Schedule
(See section 3)
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S. No. |
Notification No. and
date |
Amendment |
Date of effect of
amendment |
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(1) |
(2) |
(3) |
(4) |
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1. |
G. S. R. 120 (E),
dated the 1st March, 1983 (36/83-Central Excise dated 1st March, 1983)
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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 form 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.'. |
3
31st day of March, 1983 to 3rd day of August, 1983 (both days inclusive)
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2. |
G.S.R. 607 (E), dated
the 4th August, 1983 [211/1983-Central Excise, dated the 4th August, 1983]
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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 form 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 day of August,
1983 to 24th day of March, 1985 (both days inclusive) |
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3. |
G.S.R. 298 (E), dated
the 25th March, 1985 [100/1985-Central Excise, dated the 25th March, 1985]
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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 form 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) |
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4. |
G.S.R.431 (E), dated
the 24th May, 1985 [134/1985-Central Excise, dated the 24th May,1985]
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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 form 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) |
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5. |
G.S.R. 701 (E), dated
the 2nd September,1985. [201/1985-Central Excise, dated the 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 form 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) |
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6. |
G.S.R. 747 (E), dated
the 20th September, 1985. [210/1985-Central Excise, dated the 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 form 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) |
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