CLR Note: Consequence of the below Notification is that new factory or service provider, input credit distributor or first or second stage dealer which becomes liable to be registered under Excise, after opting as large taxpayer, the application for such new registration shall be made before the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, Large Taxpayer Unit, in case of registration under the Central Excise Act, 1944 and the Superintendent, Large Taxpayer Unit, in case of registration under the Finance Act, 1994, as the case may be
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 17/ 2011-Central Excise (N.T.)
New Delhi, the 18th July, 2011
G.S.R. (E).- In exercise of the powers conferred by sub-rule (ea) of rule 2 of the Central Excise Rules, 2002, and sub-rule (cccc) of rule 2 of the Service Tax Rules, 1994, the Central Government hereby makes the following further amendment to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 20/2006-Central Excise (N.T), dated the 30th September, 2006, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 30th September, 2006, namely :-
2. In the said notification, in paragraph 3, in item (iv), for the words the application for such new registration shall be made before the Chief Commissioner of Central Excise, Large Taxpayer Unit, the words the application for such new registration shall be made before the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, Large Taxpayer Unit, in case of registration under the Central Excise Act, 1944 and the Superintendent, Large Taxpayer Unit, in case of registration under the Finance Act, 1994, as the case may be. shall be substituted.
[F.No.201/09/2010-CX.6]
(V.P. Singh)
Under Secretary to the Government of India
Note.- The principal notification No.20/2006-Central Excise (N.T) dated the 30th September, 2006 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 30th September, 2006 and was last amended by notification No.27/2008-Central Excise (N.T) dated the 2nd June, 2008 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 421(E), dated the 2nd June, 2008
Note: Principal Notification No. 20/2006 attached
