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  • Compiled Annexure B for Sanctioned Strength of sites. All changes to be highlighted by 29.05.2017 to expedite the BOQ finalization
  • Location Codes for GST Commissionerates/Divisions/ Ranges/Circles to be created online by Zones by clicking 'GSTLOCO' link on the DDM website www.cbecddm.gov.in during 1st June to 8th June, 2017. - See DG System’s letter dated 24.5.2017 in Departmental Officer > Management Information System ( MIS ) for CBEC
  • Central Excise and Service Taxpayers are requested to complete the enrolment process on GST portal before 1st July 2017. This completion requires completely filling-up Form-20 and submitting the form with digital signatures. With this the authorized signatory would be able to conduct business on the portal
  • All Government departments who are registered with Central Excise/Service Tax are required to obtain a PAN in order to enrol under GST
  • Weekly newsletter from Chairman, CBEC dated 20/05/2017 - Click here
  • Classification Scheme for Services under GST, List of Services under reverse charge and Schedule of GST rates for services as decided in the GST Council meeting on 19.05.2017 - Click here
  • Chapter wise, rate wise GST Schedule and GST Compensation Cess rates as decided in the GST Council Meeting held on 18.05.2017 - Click here for Chapter wise, rate wise GST Schedule     Click here for GST Compensation Cess rates
  • Seven Rules and related formats as finally approved by GST Council on 18th May, 2017 Click here
  • PMM-16 and PMM-17 are to be uploaded by CE and ST commissionerates upto 20th may,2017, see DO Letter dated 02.05.2017 of Member (IT) - see details under "Department Officers > Management Information System (MIS)"
  • Providing building wise details of Formations and sanctioned strength in various Cadres - Click here
  • Kind attention: DO Letter from DGHRD enclosing the Reorganized GST formations, their jurisdictions and proposed staff allocation of all formations in CBEC - Click here
  • Kind Attention: GST enrolment window will re-open on June 01, 2017 for 15 days.
  • All Principal CC/DG are required to sent data on vacant land and hired premises by 22.05.2017.
  • Provisional IDs issued to Central Excise and Service Tax business entities registered in ACES till 31.01.2017 and not utilized by the entities are being cancelled as either not required or as non-usable. The IDs issued to entities registered in February and March 2017 or those IDs restored post State VAT cancellation are still active.
  • In case an entity needs a provisional ID to migrate to GST, please contact jurisdictional Central Excise / Service Tax officer to get the new provisional ID. In addition, an email be sent to cbecmitra.helpdesk@icegate.gov.in from the entity's registered email ID in ACES. Kindly quote in the email subject line "PID required to migrate to GST" and provide your Central Excise / Service Tax Registration Number(s) in the email. Any issues faced earlier in enrolment may also be given in the email.
  • The enrolment process on GSTN portal (gst.gov.in) would begin in a few weeks
  • Six training videos are available in DG (Audit) Group in ANTARANG
  • The schedule for three-days 'CBEC GST back end application training' at various NACEN RTIs is uploaded - Click here
  • The GST Awareness Portal of CBEC has gone live.Click here to access the same
  • Draft GST Rules on (1) Accounts and Records (2) Advance Ruling (3) Appeals and Revision . Please see under GST>GST Laws & Rules>Draft Rules.Comments are invited by 27.04.2017 at gst-cbec@gov.in
  • The CGST, the IGST , the UTGST and the GST (Compensation to States ) Acts of Parliament have received the assent of the President and have been published in the Gazette. The Acts can be viewed on the GST webpage
  • Revised GST FAQ and GST Rules are available. For detail please check GST Section.
  • Bill of entry late filing charges and revised relevant date for interest come into effect. -  For details click here
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Central Excise (Settlement of Cases) Rules, 2007

[Notification No. 28/2007-C.E. (N.T.), dated 28.05.2007]

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and in supersession of the Central Excise (Settlement of Cases) Rules, 2001, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely :-

Rule 1. Short title and commencement.-

(1) These rules may be called the Central Excise (Settlement of Cases) Rules, 2007.
(2) They shall come into force on and from the 1st day of June, 2007.

Rule 2. Definitions.-

In these rules, unless the context otherwise requires, -
(a)   "Act" means the Central Excise Act, 1944 (1 of 1944);
(b)   "Form SC(E)-1" means the form appended to these rules;
(c)   'section' means section of the Act;
(d)   words and expressions used herein and not defined but defined in the Act, shall have the meanings respectively assigned to them in the Act.

Rule 3. Form and manner of Application. -

(1) An application under sub-section (1) of section 32E shall be made in the Form SC(E)-1.

(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 authorized 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 of such family 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 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 in Form SC(E)-1 shall be filed in quintuplicate and shall be accompanied by a fee of one thousand rupees.

(4) The additional amount of excise duty accepted by the applicant under sub-section (1) of section 32E, along with interest due thereon, shall be deposited by him in any of the authorized bank under TR-6 challan in quintuplicate.

Rule 4.  Disclosure of information in the application for settlement of cases. -

The Settlement Commission shall, while calling for a report from the Commissioner of Central Excise under sub-section (3) of section 32F, forward a copy of the application referred to in sub-rule (1) of rule 2 along with the annexure to the application and the statements and other documents accompanying such annexure.

Rule 5.  Manner of Provisional Attachment of Property. -

(1) Where the Settlement Commission orders attachment of property under sub-section (1) of section 32G, 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 whose 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.

Rule 6.   Fee for Copies of reports.-

Any person who makes an application under section 32J , 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.