Exempts from the operation of clause (a) sub-rule(2) of rule 12 of the said rules the assessee who paid duty of excise less than One Hundred Lakh Rupees from account current during the financial year - 035/2004 - Central Excise - Non Tariff
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Exemption from account-current reporting where excise duty paid from account current falls below prescribed threshold. Exempts from the operation of clause (a) sub-rule (2) of rule 12 of the Central Excise Rules, 2002 the assessee who paid duty of excise less than One Hundred Lakh Rupees from account current during the financial year to which the Annual Financial Information Statement relates, thereby relieving such assessees from the account-current reporting obligation for that year.
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.
Exemption from account-current reporting where excise duty paid from account current falls below prescribed threshold.
Exempts from the operation of clause (a) sub-rule (2) of rule 12 of the Central Excise Rules, 2002 the assessee who paid duty of excise less than One Hundred Lakh Rupees from account current during the financial year to which the Annual Financial Information Statement relates, thereby relieving such assessees from the account-current reporting obligation for that year.
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