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Core Purpose

Two notifications by the Department of Revenue rescinding a total of eight Central Excise notifications dated 30th June 2022, effective immediately.

Detailed Summary

The Ministry of Finance, Department of Revenue, New Delhi, issued two notifications dated 2nd December 2024. Notification No. 29/2024-Central Excise, G.S.R. 740(E), issued under section 147 of the Finance Act, 2002 (20 of 2002) read with section 5A of the Central Excise Act, 1944 (1 of 1944) and section 21 of the General Clauses Act, 1897 (10 of 1897), rescinds, in the public interest, six earlier Central Excise notifications, all dated 30th June 2022: No. 03/2022 (G.S.R. 491(E)), No. 04/2022 (G.S.R. 492(E)), No. 05/2022 (G.S.R. 493(E)), No. 06/2022 (G.S.R. 494(E)), No. 07/2022 (G.S.R. 495(E)), and No. 09/2022 (G.S.R. 497(E)), except as respects things done or omitted before rescission, with immediate effect (File No. 354/15/2022-TRU). Notification No. 30/2024-Central Excise, G.S.R. 741(E), issued under section 112 of the Finance Act, 2018 (13 of 2018) read with the same section 5A and section 21 provisions, similarly rescinds two further Central Excise notifications dated 30th June 2022: No. 10/2022 (G.S.R. 498(E)) and No. 11/2022 (G.S.R. 499(E)), also with immediate effect under the same file number. Both notifications were signed by Amreeta Titus, Deputy Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02122024-259072 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 681] NEW DELHI, MONDAY, DECEMBER 2, 2024/AGRAHAYANA 11, 1946 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 2nd December, 2024 No. 29/2024-Central Excise G.S.R. 740(E).—In exercise of the powers conferred by section 147 of Finance Act, 2002 (20 of 2002) read with section 5A of the Central Excise Act, 1944 (1 of 1944) and Section 21 of General Clauses Act, 1897 (10 of 1897), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), as mentioned in the Table below, except as respects things done or omitted to be done before such rescission, namely:- Table +---------+--------------------------------------------------------------------------------+ | Sl. No. | Notifications | +=========+================================================================================+ | 1. | No. 03/2022-Central Excise, dated the 30th June, 2022, published in the | | | Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide | | | number G.S.R. 491(E), dated the 30th June, 2022. | +---------+--------------------------------------------------------------------------------+ | 2. | No. 04/2022- Central Excise, dated the 30th June, 2022, published in the | | | Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide | | | number G.S.R. 492(E), dated the 30th June, 2022. | +---------+--------------------------------------------------------------------------------+ | 3. | No. 05/2022- Central Excise, dated the 30th June, 2022, published in the | | | Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide | | | number G.S.R. 493(E), dated the 30th June, 2022. | +---------+--------------------------------------------------------------------------------+ | 4. | No. 06/2022- Central Excise, dated the 30th June, 2022, published in the | | | Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide | | | number G.S.R. 494(E), dated the 30th June, 2022. | +---------+--------------------------------------------------------------------------------+ | 5. | No. 07/2022- Central Excise, dated the 30th June, 2022, published in the | | | Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide | | | number G.S.R. 495(E), dated the 30th June, 2022. | +---------+--------------------------------------------------------------------------------+ | 6. | No. 09/2022- Central Excise, dated the 30th June, 2022, published in the | | | Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide | | | number G.S.R. 497(E), dated the 30th June, 2022. | +---------+--------------------------------------------------------------------------------+ 2. This notification shall come into force with immediate effect. [F. No. 354/15/2022-TRU] AMREETA TITUS, Dy. Secy. NOTIFICATION New Delhi, the 2nd December, 2024 No. 30/2024-Central Excise G.S.R. 741(E). — In exercise of the powers conferred by section 112 of Finance Act, 2018 (13 of 2018) read with section 5A of the Central Excise Act, 1944 (1 of 1944) and Section 21 of General Clauses Act, 1897 (10 of 1897), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), as mentioned in the Table below, except as respects things done or omitted to be done before such rescission, namely:- Table +---------+--------------------------------------------------------------------------------+ | Sl. No. | Notifications | +=========+================================================================================+ | 1. | No. 10/2022- Central Excise, dated the 30th June, 2022, published in the | | | Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide | | | number G.S.R. 498(E), dated the 30th June, 2022. | +---------+--------------------------------------------------------------------------------+ | 2. | No. 11/2022- Central Excise, dated the 30th June, 2022, published in the | | | Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide | | | number G.S.R. 499(E), dated the 30th June, 2022. | +---------+--------------------------------------------------------------------------------+ 2. This notification shall come into force with immediate effect. [F. No. 354/15/2022-TRU] AMREETA TITUS, Dy. Secy.

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