News Flash
  • Change of date of One Day Training Workshop on "Government e-Market Place (GeM) & e-Procurement" for Group 'A' officers of CBIC, from 6th July, 2018 to 13th July, 2018 at NACIN, Faridabad. Click here
  • Postponement of Three Days Training Program on 'DIGITAL FORENSICS' at Gujarat Forensic Sciences University, Gandhinagar, Gujarat for Officers of CBIC from 2nd to 4th July, 2018. Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in July, 2018 Click here
  • Postponement of Two Days' Training Workshop on " Data Analytics in Government for Development of Economic/Business Intelligence" Scheduled on 25th & 26th June, 2018 at NACIN, Faridabad Click here
  • Circular modifying the procedure for interception of conveyances issued Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in July, 2018 Click here
  • CGST Rules, 2017 as amended upto 19.06.2018 have been uploaded
  • Notification issued for amending the CGST Rules, 2017
  • Weekly newsletter from Chairman, CBEC dated 15/06/2018. Click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/06/2018 have been uploaded.
  • Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
  • Two Days' Training Programme on Free Trade Agreements for Group 'A' officers of CBIC on 28th & 29th June, 2018 at NACIN, Faridabad.Click here
  • CGST Rules, 2017 as amended upto 13.06.2018 have been uploaded
  • Notifications issued for amending the CGST Rules, 2017, and for specifying the list of goods which may be disposed off by the proper officer post seizure.
  • Renaming of Directorate General of Safeguards as Directorate General of Anti-profiteering.
  • Draft RRs for the post of Supdt CEx in Directorates under CBIC - comments from stakeholders.Click here
  • The MPR for GST-Refund (DDM-GST-1A) has been hosted on DDM website. GST Commissionerates are required to upload the GST Refund data from July, 2017 to May, 2018 at the earliest.
  • Field formations are informed that from this month onwards, DPM-CUS-13 and DPM-CUS-13A are included in the Part-V (Adjudication, Call Book, Refunds, Provisional Assessments, Miscellaneous) which is to be uploaded from April, 18 onwards.
  • Three Days’ Training on ‘DIGITAL FORENSICS’ for Group-‘A’ Officers of CBIC From 02nd July to 04th July, 2018 at Gujarat Forensic Sciences University, GandhinagarClick here
  • Seniority list of Assistant Commissioner of Customs and Central Excise. For Details… Click here
  • Comments are invited for Draft Provisional Assessment regulations, 2018 on uscus4.dor@gov.in up to 15.6.18.Click here
  • FAQs on Financial Services Sector published.Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in June, 2018 .Click here
  • Notification issued for extending the due date of filing of FORM GSTR-6 for the months from July, 2017 to June, 2018.Click here
  • Clarification regarding service tax on ambulance services provided to government by private service providers.Click here
  • Clarification on refund related issues. Click here
  • Dear Taxpayer, web-help service is available now and you can get faster resolution of your query by clicking the "SELF SERVICE" option under "HELP" tab in the top right of CBIC website cbec-gst.gov.in
  • Departmental Examination for promotion of Ministerial Officers to be held from 08.08.2018 to 10.08.2018
  • Weekly newsletter from Chairman, CBEC dated 25/05/2018. Click here
  • Introduction of monetary limit at the level of Commissioner (appeals) Click here
  • Nominatioans are invited from the formations of Bengaluru Zone for the ‘Course on Drugs and Related Laws’ scheduled on 29.05.2018 and 30.05.2018 Click here
  • CBLR Written Wxamination Result held on 19.01.2018 Click here
  • Instruction regarding Suo Motu Trasfer of authorisations on behalf of Union of India by the Authorised Commissioners. Click here
  • DDM-GST-5 MPR (showing Revenue Augmentation) has been Operationalized on DDM website today. GST Commissionerates are required to start uploading the requisite data from the month of July,2017 upto April,2018 at the earliest.
  • Member (A)'s instructions regarding revision of pre-2016 Pensioners as per 7th CPC. Click here
  • One Day Workshop On " E-Way Bill Systems" for the Group 'A' Officers of CBIC on 08th June, 2018 Click here
  • Notification issued for extending the due date of filing of FORM GSTR-3B for the month of April, 2018. Click here
  • Diversion of the posts of Principal Chief Commissioners of CBEC on their promotion. Click here
  • Draft Integrated All India Seniority List of Administrative Officers of Customs for the period 01.07.2014 to 31.12.2016 Click here
  • Positive Change through Emotional Intelligence and Personality Development Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017 Click here
  • Circular on applicability of POPS to development of software and services on software issued - Click here
  • Change of Date Of "Two Days' Training Programme On Free Trade Agreement, Possible Misuse & Redressal Mechanism" from 14th & 15th May to 28th & 29th June, 2018 Click here
  • Annual General Transfer 2018 Circular Click here
  • Wider participation of citizens/public/employees is requested in taking online Integrity Pledge. For taking online Integrity Pledge please click here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
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: