Circular No. 273/107/96-CX dated 21/11/96

Sub : Central Excise - Issue of Notification No. 36/96-CE (NT) dated 20.11.96

Please find enclosed* herewith Notification 36/96-CE(NT) issued in order to give effect to the self-assessment procedure. The implications of various amendments have already been elaborated in Board"s Circular No. 249/83/96- CX dated 11.10.96.

2. The RT-12 Return for the month of November shall be filed in the new format and in terms of the provisions contained in the aforesaid Circular read with this notification.

3. Consequent upon the amendment of Rule 524(3), the triplicate copy is now meant for assessee and not for the Department. Since the assessee may have the stationery printed where the triplicate copy is marked as Triplicate for Central Excise and the quadruplicate copy is marked as Quadruplicate for Assessee, it has been decided that both the triplicate and quadruplicate copies can be retained by the assessee and they may mark on the triplicate itself Triplicate for Assessee with the help of rubber stamp or typing, till they get new stationery printed. In any case, this relaxation will be available only upto 31.3.97.

4. No notification has been issued for the revised proforma of Personal Ledger Account because the existing proforma was also prescribed only by an executive instruction. The revised proforma as given in Circular No. 249/83/96-CX dated 11.10.96 can be prescribed. However, a separate Circular is being issued wherein this revised proforma with minor corrections have been enclosed.

5. Accordingly, the Commissioners may issue trade notices for the revised Personal Ledger Account proforma.

6. It has been reported that due to delay in communication and issue of the notification amending the relevant provisions of Central Excise Rules in regard to self-assessment, the assessees have not been able to file the return in revised proforma. It has therefore, been requested that the assessment of return for the month of October having been filed in the month of November should be done by the Departmental officers as was done hitherto. This request has been acceded to by the Board. However, to facilitate the assessment by the Departmental Officer, the assessee may be requested to file triplicate copy of their invoices relating to such return. It is also clarified that no penal action should be taken where the assessees have not filed the return for the month of October in the revised proforma in pursuance to Board"s Circular No. 249/83/96-CX dated 11.10.96. However, the return for the month of November to be filed in the month of December should be filed by the assessee in the revised proforma RT-12, PLA & RG-23 accounts.

7. Receipt of this Circular may please be acknowledged.

Sd/-
(P.K. Sinha)
Under Secretary (CX.6)

F.No.206/1/96-CX.6

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