Duty on removal: payments, self-assessment, and compliance obligations govern excise movement and liability under central excise rules. These rules make excise duty generally payable on removal from factory or registered warehouse, subject to specified exceptions; they require self-assessment, mandate registration, invoicing, daily stock accounts and periodic returns, provide for provisional assessment with bond and interest, prescribe payment timelines and default consequences, govern warehousing, exports and job-work liability allocation, allow CENVAT credit for returned goods, and empower inspection, seizure, confiscation and graduated penalties subject to procedural safeguards.
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.
Duty on removal: payments, self-assessment, and compliance obligations govern excise movement and liability under central excise rules.
These rules make excise duty generally payable on removal from factory or registered warehouse, subject to specified exceptions; they require self-assessment, mandate registration, invoicing, daily stock accounts and periodic returns, provide for provisional assessment with bond and interest, prescribe payment timelines and default consequences, govern warehousing, exports and job-work liability allocation, allow CENVAT credit for returned goods, and empower inspection, seizure, confiscation and graduated penalties subject to procedural safeguards.
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