RULE 65. Procurement of Central Excise Stamps

(1) All Central Excise Stamps shall be procured from a District Revenue Treasury or a Sub-Treasury.

(2) (i) A registered person wishing to obtain 5Central Excise Stamps shall submit to the treasury a challan in quintuplicate for the amount to be paid, specifying on the reverse the number and class of Central Excise Stamps required, together with their price. The treasury shall accept the amount specified in the challan and shall return the duplicate, triplicate and quintuplicate copies of the receipted challan to the registered person.

(ii) The registered person shall present duplicate and quintuplicate copies of the challan to the proper officer who, after satisfying himself about the correctness of the amount remitted, shall return the quintuplicate copy to the assessee with an endorsement to the District Revenue Treasury Officer or the Sub- Treasury Officer to issue appropriate number of Central Excise Stamps. The registered person shall present quintuplicate copy with such endorsement to the District Revenue Treasury Officer or Sub- Treasury Officer, who shall thereafter supply the Central Excise Stamps to the registered person.

(3) A registered person wishing to obtain Central Excise Stamps on credit shall execute a trust receipt and a bond in the proper Form with such surety or sufficient security as the Commissioner may require.

(4) When the provisions of sub-rule (3) have been complied with, the proper officer shall, after due enquiry, authorise the issue of Central Excise Stamps on credit to the 17 registered person and shall communicate to the District Revenue Treasury Officer or Sub- Treasury Officer concerned and to the proper officer full particulars of the security deposited and the extent of credit granted.

The number of Central Excise Stamp’s to be supplied at a time shall not exceed the average out-turn of the factory for a number of day, not exceeding ten, to be fixed by the Commission:

Provided that the total price of unused Central Excise Stamp in balance with the registered person and of those indented for shall not exceed the amount of security furnished by the registered person.

(5) A registered person authorised to obtain Central Excise Stamps on credit shall for each supply submit to the proper officer a requisition in quadruplicate in the proper Form. If satisfied that the details stated in the requisition are correct the officer shall retain the triplicate for his own record and send the original, duplicate and quadruplicate to the District Revenue Treasury Officer or Sub- Treasury Officer concerned, who shall retain the original in his office, issue the number of Central Excise Stamps required, return the duplicate, duly endorsed to the proper officer and send the quadruplicate copy to the Chief Accounts Officer of the Collectorate.

(6) A registered person claiming assessment of the matches produced in his factory in accordance with the notification issued under rule 8 shall, at the time of purchasing lO Central Excise Stamps, present to the District Revenue Treasury Officer or Sub-Treasury Officer a challan or R.Q.I., duly countersigned by the proper officer. The proper officer shall certify that duty has been calculated on the matches at the appropriate rate.