News Flash
  • Notification issued on Departmental Examination for promotion of Tax Assistants to the grade of Executive Assistants of Central Taxes and Customs to be held in the month of March, 2021. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. The Notification can be viewed through this link. click here
  • Five posters of Welfare Schemes being implemented from the Customs & Central Excise Welfare Fund. click here
  • Constitution of regular panel of Senior/Junior Standing Counsels for handling cases of Indirect taxation of CBIC before the Hon'ble High Courts and other fora; Renewal/Fresh appointment of Counsels -reg. click here
  • One day Online Training on "Disposal of Goods" for officers of CBIC on 20th January, 2021 from 10:30 AM to 1:30 PM -reg. click here
  • Vacancy for Inspectors on deputation basis in Directorate General of Anti-profiteering, New Delhi.
  • Empanelment for Chartered Accountant or Cost Accountant for Special Audit of Central Excise,Service Tax and GST Assessees. click here
  • Customs Brokers Licensing Examination(CBLE), 2021 - reg. click here
  • Customs Authority for Advance Rulings (CAAR) Regulations 2021click here
  • Online Training on "Anti-Profiteering" for officers of CBIC on 22nd January, 2021 from 10:30 AM to 01:30 PM - regardingclick here
  • OM dated 04.01.2021 regarding Correction in the Integrated All India Seniority List (AISL) of Superintendents Customs (Prev.) for the Period 01.01.2012 to 31.12.2013click here
  • Circular regarding Seeking applications for the vacancies in the grade of AC/DC/JC/ADC in DG Systems & Data Management.click here
  • Notification issued to make amendment (2021) to CGST Rules, 2017
  • Scheme for grant of cash awards to meritorious children of departmental officers year 2019-2020.click here
  • 13th English-speaking Session of the Virtual Customs Orientation Academy (VCOA).click here Document
  • Notification issued to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.
  • Press release issued on extending due date of furnishing of annual return under Central Goods and Services Tax Act, 2017 for the financial year 2019-20click here
  • Preparation of a panel for Selection officers on Deputation Basis - Reg.click here
  • Promotion of Senior Translator to the grade of AD (OL) (Group A) under CBICclick here
  • Collection of statistics regarding court cases related to Order dated 19.07.2011 of High Court in Madras.Click here
  • Notifications issued to bring into force provisions of Finance Act, 2020, to waive late fee for FORM GSTR-4 filing in UT of Ladakh and to make 14th Amendment, 2020 to CGST Rules, 2017.
  • Letter dated 18.12.2020 reg. Examination of promotion to EA cadre during 18.12.2013 to 28.09.2015Click here
  • Masters Degree Programme in Public Finance at the National Graduate Institute for Policy Studies (GRIPS) in Tokyo, Japan (2021-2022)-reg.Click here
  • Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes and Inspectors of Customs (EOs & POs) to be held in the month of February, 2021Click here
  • Online Training on "Vigilance Matters" for officers of CBIC on 30th December, 2020 from 10:30 AM - 1:05 PM.
  • Circular issued for waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.
  • Notification issued to extend the due dates for compliances and actions in respect of anti-profiteering measures
  • Immediate Attention: Letter, Schedule, Syllabus and Instructions regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 02.02.2021 to 05.02.2021 issued by NACIN, ZC, Kanpur.Click here
  • Scheme for compassionate appointment-relative merit point & revised procedure for selection/Tie breaking formulaClick here
View all

The Central Excise (Settlement of Cases) Rules, 2001

1. Short title, extent and commencement.

(1)    These rules may be called the Central Excise (Settlement of Cases) Rules, 2001.

(2) They extend to the whole of India.

(3) They shall come into force on and from the 1st day of July, 2001.

2. Form and manner of Application.

(1) An application under sub-section (1) of section 32E of the Central Excise Act, 1944 ( 1 of 1944) ( hereinafter referred to as the said Act), to the Customs and Central Excise Settlement Commission shall be made in the Form annexed to these rules.

(2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed ,-

    (a) in the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

    (b) in the case of a Hindu undivided family, by the Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

    (c) in the case of a company or local authority, by the principal officer thereof;

    (d) in the case of a firm, by any partner thereof, not being a minor;

    (e) in the case of any other association, by any member of the association or the principal officer thereof; and

    (f) in the case of any other person, by that person or some person competent to act on his behalf.

(3) Every application shall be filled in quintiplicate and shall be accompanied by a fee of one thousand rupees.

3. Disclosure of information in the application for settlement of cases.

(1)    The Settlement Commission may, while calling for a report from the Commissioner of Central Excise under sub-section (1) of section 32F of the said Act, forward a copy of the application referred to in sub-rule (1) of rule 2 (other than the annexure and the statement and other documents accompanying such annexure).

(2)    Where an order under sub-section (1) of section 32F of the said Act, has been made to proceed with the application by the Settlement Commission, the information contained in the Annexure to the application and the statements and other documents accompanying such annexure shall be sent to the Commissioner of Central Excise along with a copy of the said order.

4.Manner of Provisional Attachment of Property.

(1)     Where the Settlement Commission, orders attachment under sub-section (1) of section 32G of the said Act, it shall send a copy of such order to the Commissioner of Central Excise having jurisdiction over the place in which the applicant owns any movable or immovable property or resides or carries on his business or has his bank account.

(2)     On receipt of the order referred to in sub-rule (1). the Commissioner may authorise any officer subordinate to him and not below the rank of an Assistant Commissioner of Central Excise to take steps to attach such property of the applicant.


(3)     The officer authorised under sub-rule (2) shall prepare an inventory of the property attached and specify in it, in the case of the immovable property the description of such property sufficient to identify it and in case of the movable property the place where such property is lodged or kept and shall hand over a copy of the same to the applicant or to the person from charge the property is attached.


(4)     The officer authorised under sub-rule (2) shall send a copy of the inventory so prepared each to the Commissioner of Central Excise and the Settlement Commission.

5.Fee for Copies of reports.

Any person who makes an application, under section 32J of the said Act, for obtaining copies of reports made by any Central Excise Officer, shall pay a fee of five rupees per page of each report or part thereof.


Appendix
Form No. SC (E)-1

Before the Customs and Central Excise Settlement Commission --------- Bench at ---------. (Form of application for settlement of a case under Section 32E of the said Act)


1.

Full Name and address of the applicant:

2.

Address for communication:

3.

(i)     Permanent account no:

(ii)    Central Excise registration no:

(iii)   Status :

4.

Commissioner of Central Excise having jurisdiction over the applicant:

5.

Period / date of the cause / dispute in connection with which the application for settlement is made:

6.

Whether monthly returns showing production, clearance and central excise duty paid were filed for the period of dispute:

7.

Proceedings to which application for settlement relates, the date from which the proceedings are pending and authority before whom the proceedings are pending and authority before whom the proceedings are pending:

8.

Where any appeal or application for revision has been preferred after the expiry of the period specified for filing such appeal or application for revision, as the case may be, whether such appeal or revision has been admitted:

9.

Date of seizure, if any:

10.

Brief facts of the case and particulars of the issues to be settled:

11.

Total amount of duty involved in the dispute:

12.

Additional amount of duty disclosed and accepted as payable:



Signature of the applicant.


Verification

I..........son/daughter/wife of......................residing at ............do solemnly declare that I am making this application in my capacity as.............and I am competent to verify it.


That the contents of this application are true to the best of my knowledge and belief and no information relevant to the facts of the case has been suppressed. Annexures of the documents accompanying the application are true copies of the originals and the tables showing financial transaction are correct and are duly attested by me.

Verified today the...........day of..........(mention the month and year) at .........(mention the place)

Deponent.

 

Note:     1. The application fee should be credited in a branch of the authorised bank or a branch of the State Bank of India or a branch of Reserve Bank of India and the triplicate copy of the challan sent to the Settlement Commission with the application. The Settlement Commission will not accept cheques, drafts, hundies or other negotiable instruments


2.Please state whether individual, Hindu undivided family, company, firm, an association of persons, etc.

3. The additional amount of Central Excise duty accepted as payable referred to in item 12 of the application shall be given in Annexure to this application.



Annexure

Statement containing particulars referred to in item 12 of the application made under section 32E(1) of the Central Excise Act, 1944

  1. Details of information which has not been correctly declared in the monthly return:

  2. Additional amount of duty payable on the goods covered in the monthly return and the manner in which such duty has been derived:

  3. Duty liability accepted out of the total duty demanded in the show cause notice, if any, issued and the manner in which such duty liability has been derived:

  4. Full and true disclosure of the facts regarding the issues to be settled including the terms of settlement sought for by the applicant.


Signature of the applicant

Place:

Date: