Form amendments to excise records require new fields for seized goods, dispute period, duty, refund, fine and penalty. Amendments to Appendix I of the Central Excise Rules, 1944 add to Forms EA-1, EA-2, EA-3, EA-4, EA-5 and EA-8 a required composite entry listing: Description and classification of goods; Period of dispute; Amount of duty, if any, demanded for the period; Amount of refund, if any, claimed for the period; Amount of fine imposed; Amount of penalty imposed; and Market value of seized goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Form amendments to excise records require new fields for seized goods, dispute period, duty, refund, fine and penalty.
Amendments to Appendix I of the Central Excise Rules, 1944 add to Forms EA-1, EA-2, EA-3, EA-4, EA-5 and EA-8 a required composite entry listing: Description and classification of goods; Period of dispute; Amount of duty, if any, demanded for the period; Amount of refund, if any, claimed for the period; Amount of fine imposed; Amount of penalty imposed; and Market value of seized goods.
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