News Flash
  • Draft integrated All India Seniority List of Superintendents of Customs (Prev.) for the period from 01.01.2012 to 31.12.2013 Click here
  • Chairman CBIC's weekly newsletter dated 07.12.2018 Click here
  • Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 2019. Click here
  • Marks obtained in the Departmental Examination for promotion of LDC/Havaldar to the cadre of Tax Assistant for the year 2018-19, held on 20.07.2018 Click here
  • Revised All Industry Rates(AIRs) of Duty Drawback notified. For details refer to notification no. 95/2018-Cus. (N.T.) dated 6.12.2018. Click here
  • Diversion of the posts of Pr CC of CBIC on their promotion Click here
  • Letter from the office of DGHRD to all the CCAs regarding "Revised Online DPC Module" for Group 'B' and 'C Click here
  • Scheme for Prime Minister's Awards for Excellence in Public Administration - reg.Click here
  • Kind attention Pr. CC/CC/Pr. DG/DG/JS/Commissioner of CBIC is invited to DG Systems letter F. No. IV (20)/21 /2018-Systems dated 04.12.2018 regarding Business Requirement Gathering for Project ADVAITClick here
  • For GSTP Examination on 17.12.2018, candidates enrolled up-to 4.12.2018 (11.59.59 PM) will be eligible to register, instead of 26.11.2018, notified earlier English | Hindi
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/12/2018 have been uploaded
  • Final Integrated All India Seniority List of Administrative Officers of (CGST & Dte.) for the period 01.07.2014 to 31.12.2016Click here
  • 21 countries along with WCO, Interpol, UNODC and RILO AP invited to the 5th Regional Customs Enforcement Meeting organized by DRI on 04.12.2018
  • DRI completing 61 Glorious Years. Hon'ble FM to inaugurate the 61st Founding Day function on 04.12.2018
  • GSTPs in the relevant category enrolled on GSTN after 15.11.2018 and till 26.11.2018 are also invited to register on the portal.Click here for English | Hindi
  • Updated FAQs On TCS as on 30/11/2018 issued
  • Notifications issued for extension of due date for filing certain GST returns.
  • Guidelines for Dept. Exam. of Inspectors for confirmation starting from 04.12.2018, issued on 29.11.2018. (Download by using user-id & password at www.nacenkanpur.gov.in)
  • Proposals are invited from eligible Bidders to be appointed as Program Governance and Monitoring Agency (PG&MA) for CBIC’s IT Initiatives. The RFP document can be purchased from the office of DG Systems and Data Management by Respondents who successfully qualified CBIC's EOI dated 26.03.2018 for this project. Click here
  • Postponement of Train the Trainer Workshop for Master Trainers on Combating illegal trade in HCFCs to be conducted from 03rd to 05th December, 2018 at Gangtok, Sikkim Click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in December, 2018 Click here
  • One-day training programme on "Chemical Weapons Convention" for Group 'A' Officers of CBIC scheduled to be held on 30th November, 2018 at NACIN, Faridabad- Click here
  • Departmental Examination for promotion of Ministerial Officers to be held from 13.02.2019 to 15.02.2019. - Click here
  • Guidelines for GST Practitioner Exam under Rule 83A(9) issued by NACIN, Faridabad - Click here
  • GSTP Examination rescheduled to 17th December 2018 in view of assembly elections on 7th December, 2018 - Click here - Click here
  • Scheme for grant of Cash Awards to meritorious children of Departmental officers/ staff for their performance in the 10th/12th standard Board Examinations held in March/April, 2016, 2017 and 2018-Click here
  • Weekly newsletter from Chairman, CBIC dated 16/11/2018Click here
  • RESULT OF EXAMINATION OF GST PRACTITIONERS HELD ON 31.10.2018 - Click here
  • Call for nominations for workshop for South Asian Sub-regional Economic Co-operation (SASEC) Customs Administration on Trade Facilitation Measures for Time Release Study from 26-27 November, 2018 - Click here
  • Corrigendum of RFP Dated 10.10.2018 for orgainizing International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees - Click here
  • Corrigendum to Notification 60/2018-Central Taxes dated 30.10.2018 issued
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 03-05 Dec, 2018 at Gangtok, Sikkim - Click here
  • Feedback and Action Room to facilitate GST Helpdesk set-up by CBIC for MSMEs - Click here
  • Departmental Examination for IRS (C&CE) Group "A" Officer Trainees to be held from 26th November to 01st December, 2018 in respect of 69th and 68th batch - Click here
  • Updated versions of 3 publications on MSME namely MSME flier, Detailed Booklet and Sectoral Publication are available on the CBIC website-GST> My GST >MSME - Click here
  • Nodal Officers for MSME outreach program Click here
  • Letter from Commissioner (GST) regarding MSMEs outreach program - Click here
  • Swachhta Uday Booklet is available now.Click 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: