TaxTMI 
TaxTMI 
Makes Clean Energy Cess Rules, 2010
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....d to the whole of India. (3) They shall come into force on the 1st day of July, 2010. 2. Definitions. - In these rules, unless the context otherwise requires, - (a) "Act" means the Finance Act, 2010 (14 of 2010); (b) "Board" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (c) "cess" means the Clean Energy Cess levied under section 83 of the Act; (d) "Central Excise Officer" shall have the meaning assigned to it in the Central Excise Act, 1944(1 of 1944); (e) "mine" shall have the meaning assigned to it under Mines Act,1952 (32 of 1952); (f) "producer" means any person engaged in the production of specified goods and includes a owner or agent as defined under sect....
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....ine during a month shall be paid by the 5th of the second month, following the month in which the removals were made: Illustration.− Cess payable on specified goods removed from the factory for the month of July, 2010 shall be paid by the 5th of September, 2010. (2) A producer who has opted for centralized registration in respect of its mines located at different places under rule 3, shall discharge the cess liability in respect of the aggregate removal of specified goods from all such mines effected during a month by the stipulated period specified in sub-rule (1) (3) Where a producer has paid to the credit of the Central Government any amount in excess of the amount required to be paid towards cess liability for a month, such pro....
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....terest under sub-rule (4) in the same manner as they are applicable for recovery of any sums payable to the Central Government. Explanation.− For the purposes of this rule, - (i) Cess liability shall be deemed to be discharged only if the amount payable is credited to the account of the Central Government by the specified date; (ii) Where the registered person deposits cess by cheque, the date of presentation of the cheque in the bank designated by the Board for this purpose shall be deemed to be the date on which the cess has been paid subject to realization of the cheque. 7. Maintenance of records.- (1) Every producer shall maintain accounts showing the quantity of specified goods actually removed during a month, particulars to ....
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....it to the Jurisdictional Central Excise Officer, a return in Form - I showing the quantities of specified goods removed during the month in respect of which the payment has been made, the amount paid under rule 6 and other particulars specified in that form enclosing the evidence of payment of cess not later than 10th day of the month in which the payment has been made: Provided that in the case of a producer who has obtained centralized registration under rule 3, the return in Form- I shall contain mine-wise information. 12. General penalty.- Whoever contravenes any of the provisions of these rules shall be liable to pay a penalty which may extend to ten thousand rupees and confiscation of the goods in question in respect of which the c....