Central Excise (Second Amendment) Rules, 2013 for reduction of threshold limit for mandatory e-payment of Central Excise duty to Rupees One lakh - 15/2013 - Central Excise - Non Tariff

Mandatory e-payment threshold for Central Excise duty reduced, expanding the class required to remit duty electronically.

The Central Excise Rules, 2002 are amended to reduce the threshold in the proviso to the rule on payment methods, thereby requiring a larger class of assessees to remit Central Excise duty by electronic payment; the amendment is enacted under the Central Excise Act, 1944 and takes effect from the notified commencement date.