TaxTMI 
TaxTMI 
Power of Central Government to make rules
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....s in which and the conditions subject to which such discount is to be so excluded;] (ib) provide for the assessment and collection of duties of excise, the authorities by whom functions under this Act are to be discharged, the issue of notices requiring payment, the manner in which the duties shall be payable, and the recovery of duty not paid; (ibb) provide for charging or payment of interest on the differential amount of duty which becomes payable or refundable upon finalisation of all or any class of provisional assessments; (ic) provide for the remission of duty of excise leviable on any excisable goods, which due to any natural cause a....
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....nd so far as such regulation is essential for the proper levy and collection of the duties imposed by this Act, or of any other excisable goods, or of any component parts or ingredients or containers thereof; (vi) provide for the employment of officers of the Government to supervise the carrying out of any rules made under this Act; (vii) require a manufacturer or the licensee of a warehouse to provide accommodation within the precincts of his factory or warehouse for officers employed to supervise the carrying out of regulations made under this Act and prescribe the scale of such accommodation; (viii) provide for the appointment, licensing....
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....nd refining of salt and saltpetre shall not exceed, in the case of each such licence, the following amounts, namely:- Rs. Licence to manufacture and refine saltpetre and to separate and purify salt in the process of such manufacture and refining ... ... ... 50 Licence to manufacture saltpetre ... ... 2 Licence to manufacture sulphate of soda (Kharinun) by solar heat in evaporating pans ... ... 10 Licence to manufacture sulphate of soda (Kharinun) by artifical heat ... 2 Licence to manufacture other saline substances ... 2 (xiii) provide for the detention of goods, plant, machinery or material, for the purpose of exacting the duty, the pr....
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....ods used in, or in relation to, the manufacture of excisable goods; (xviaa) provide for credit of service tax leviable under Chapter V of the Finance Act, 1994 (32 of 1994), paid or payable on taxable services used in, or in relation to, the manufacture of excisable goods; (xvib) provide for the giving of credit of sums of money with respect to raw materials used in the manufacture of excisable goods; (xvic) provide for charging and payment of interest as the case may be, on credit of duty paid or deemed to have been paid on the goods used in, or in relation to the manufacture of excisable goods where such credit is varied subsequently; ....
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....under (xxii) provide for the charging of fees for the examination of excisable goods intended for export out of India and for rendering any other service by a Central Excise Officer under this Act or the rules made thereunder; (xxiii) specify the form and manner in which application for refund shall be made under section 11B; (xxiv) provide for the manner in which money is to be credited to the Fund; (xxv) provide for the manner in which the Fund shall be utilised for the welfare of the consumers; (xxvi) specify the form in which the account and records relating to the Fund....
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....nbsp;(c) engages in the manufacture, production or storage of such goods without having applied for the registration required under section 6, or (d) contravenes the provisions of any such rule with intent to evade payment of duty, then, all such goods shall be liable to consfication and the manufacturer, producer or licensee shall be liable to pay penalty not exceeding the duty leviable on such goods or ^4[five thousand rupees], whichever is greater. (5) Notwithstanding anything contained in sub-section (3), the Central Government may make rules to provide for the imposition upon any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keepi....