News Flash
  • Weekly newsletter from Chairman, CBIC dated 16/11/2018Click here
  • RESULT OF EXAMINATION OF GST PRACTITIONERS HELD ON 31.10.2018 - Click here
  • Call for nominations for workshop for South Asian Sub-regional Economic Co-operation (SASEC) Customs Administration on Trade Facilitation Measures for Time Release Study from 26-27 November, 2018 - Click here
  • Corrigendum of RFP Dated 10.10.2018 for orgainizing International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees - Click here
  • Corrigendum to Notification 60/2018-Central Taxes dated 30.10.2018 issued
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 03-05 Dec, 2018 at Gangtok, Sikkim - Click here
  • Circular clarifying scope of principal-agent relationship for del-credre agent; circular clarifying TCS collection by Tea Board; and Corrigendum to Circular No. 57/31/2018-GST dated 4th September, 2018
  • Notification issued to exempt supply from PSU to PSU from applicability of provisions relating to TDS.
  • Weekly newsletter from Chairman, CBIC dated 02/11/2018Click here
  • Feedback and Action Room to facilitate GST Helpdesk set-up by CBIC for MSMEs - Click here
  • Departmental Examination for IRS (C&CE) Group "A" Officer Trainees to be held from 26th November to 01st December, 2018 in respect of 69th and 68th batch - Click here
  • Press Release regarding examination for GST Practitioners. Click Here for Eng   Hindi
  • Updated versions of 3 publications on MSME namely MSME flier, Detailed Booklet and Sectoral Publication are available on the CBIC website-GST> My GST >MSME - Click here
  • Nodal Officers for MSME outreach program Click here
  • Letter from Commissioner (GST) regarding MSMEs outreach program - Click here
  • Examination Notice for Departmental Examination of Group "C" (Havaldar/MTS) to the cadre of LDC for the year 2018-19 - Click here
  • D.O. Letter from DG, HRD regarding submission of Two Swachhta projects for the F.Y. 2018-19. Click here
  • Nomination For Two-Days' Training on "Prevention of Wildlife Trafficking" For Group 'A' Officers of CBIC on 12th & 13th November, 2018 at NACIN, Faridabad Click here
  • Notifications issued for extending the time limit for filing FORM GST ITC-04; and allowing filing of FORM GSTR-10 till 31.10.2018 for taxpayers whose registration has been cancelled before 30.09.2018.
  • Weekly newsletter from Chairman, CBIC dated 26/10/2018Click here
  • Circulars clarifying SOP on Cancellation of registration; and other miscellaneous issues related to refund, casual taxable person, Input Service Distributors and return of time-expired drugs issued
  • All CCAs field formations/ Directorates - draft RRs for the post of Sr. Private Secretary - inviting comments from stakeholders Click here
  • Nomination For Two-Days' Training Programme for officers of the rank of Commissioner, Principal Commissioner and Chief Commissioner of CBIC on "Greening of Offices" at iCED, Jaipur on 16th & 17th November, 2018 Click here
  • Swachhta Uday Booklet is available now.Click here
View all

Central Excise (Settlement of Cases) Rules, 2007

[Notification No. 28/2007-C.E. (N.T.), dated 28.05.2007]

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and in supersession of the Central Excise (Settlement of Cases) Rules, 2001, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely :-

Rule 1. Short title and commencement.-

(1) These rules may be called the Central Excise (Settlement of Cases) Rules, 2007.
(2) They shall come into force on and from the 1st day of June, 2007.

Rule 2. Definitions.-

In these rules, unless the context otherwise requires, -
(a)   "Act" means the Central Excise Act, 1944 (1 of 1944);
(b)   "Form SC(E)-1" means the form appended to these rules;
(c)   'section' means section of the Act;
(d)   words and expressions used herein and not defined but defined in the Act, shall have the meanings respectively assigned to them in the Act.

Rule 3. Form and manner of Application. -

(1) An application under sub-section (1) of section 32E shall be made in the Form SC(E)-1.

(2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed, -

    (a)

in the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by some person duly authorized by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

    (b)

in the case of a Hindu undivided family, by the Karta of such family and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

    (c)

in the case of a company or local authority, by the principal officer thereof;

    (d)

in the case of a firm, by any partner thereof, not being a minor;

    (e)

in case of any other association, by any member of the association or the principal officer thereof; and

    (f)

in the case of any other person, by that person or some person competent to act on his behalf.

(3) Every application in Form SC(E)-1 shall be filed in quintuplicate and shall be accompanied by a fee of one thousand rupees.

(4) The additional amount of excise duty accepted by the applicant under sub-section (1) of section 32E, along with interest due thereon, shall be deposited by him in any of the authorized bank under TR-6 challan in quintuplicate.

Rule 4.  Disclosure of information in the application for settlement of cases. -

The Settlement Commission shall, while calling for a report from the Commissioner of Central Excise under sub-section (3) of section 32F, forward a copy of the application referred to in sub-rule (1) of rule 2 along with the annexure to the application and the statements and other documents accompanying such annexure.

Rule 5.  Manner of Provisional Attachment of Property. -

(1) Where the Settlement Commission orders attachment of property under sub-section (1) of section 32G, it shall send a copy of such order to the Commissioner of Central Excise having jurisdiction over the place in which the applicant owns any movable or immovable property or resides or carries on his business or has his bank account.

(2)  On receipt of the order referred to in sub-rule (1), the Commissioner may authorise any officer subordinate to him and not below the rank of an Assistant Commissioner of Central Excise to take steps to attach such property of the applicant.

(3)  The officer authorised under sub-rule (2) shall prepare an inventory of the property attached and specify in it, in the case of the immovable property the description of such property sufficient to identify it and in case of the movable property, the place where such property is lodged or kept and shall hand over a copy of the same to the applicant or to the person from whose charge the property is attached.

(4) The officer authorised under sub-rule (2) shall send a copy of the inventory so prepared each to the Commissioner of Central Excise and the Settlement Commission.

Rule 6.   Fee for Copies of reports.-

Any person who makes an application under section 32J , for obtaining copies of reports made by any Central Excise Officer, shall pay a fee of five rupees per page of each report or part thereof.